Ohio Revised Code
Chapter 5713 | Assessing Real Estate
Section 5713.351 | Failure to File an Initial or Renewal Application.

Effective: March 27, 2020
Latest Legislation: House Bill 197 - 133rd General Assembly
If the county auditor has determined under section 5713.35 of the Revised Code that a conversion of land has occurred with respect to any tract, lot, or parcel on the agricultural land tax list because of a failure to file an initial or renewal application, and if the auditor, upon application of the owner and payment by the owner of a twenty-five-dollar fee, finds that the land would be land devoted exclusively to agricultural use for the current year if the board of revision finds the failure arose for good cause, the owner may file a complaint against that determination with the board as provided in section 5715.19 of the Revised Code on the grounds that the tract, lot, or parcel is land devoted exclusively to agricultural use because there was good cause for the owner's failure to file an initial or renewal application. If the board finds that there was such good cause, the application under this section shall be considered an application that was properly filed under section 5713.31 of the Revised Code.

Structure Ohio Revised Code

Ohio Revised Code

Title 57 | Taxation

Chapter 5713 | Assessing Real Estate

Section 5713.01 | County Auditor Shall Be Assessor - Assessment Procedure - Employees.

Section 5713.011 | Notice That Applicant May Apply for Reduction in Taxes.

Section 5713.012 | Project Managers for Mass Appraisals.

Section 5713.02 | Duties of Assessor.

Section 5713.03 | County Auditor to Determine Taxable Value of Real Property.

Section 5713.04 | Tracts to Be Valued Separately - Split Listing for Tax Exemption - Deductions.

Section 5713.041 | Classifying Property for Purposes of Tax Reduction.

Section 5713.05 | County Auditor to List Mineral Lands - Increase or Decrease of Valuation.

Section 5713.051 | True Value of Oil and Gas Reserves on Certain Property.

Section 5713.06 | Apportionment of Aggregate Valuation of Mineral Lands by County Auditor.

Section 5713.07 | Exempted Real Estate.

Section 5713.08 | County Auditor to Make List of Exempted Property - Contents of List - Duties of Tax Commissioner.

Section 5713.081 | Collecting Delinquent Taxes on Publicly Owned Property.

Section 5713.082 | Notification of Reentry of Property on Tax List.

Section 5713.083 | Notice When Exempt Property Ceases to Qualify for Exemption; Charge for Failure.

Section 5713.09 | Tax Maps of Subdivisions.

Section 5713.10 | Appointment of Draftsmen.

Section 5713.12 | Ascertaining Mortgage Indebtedness.

Section 5713.13 | Plat and Record of Tracts of Indefinite Description.

Section 5713.14 | County Auditor May Require Production of Title Papers and Surveys.

Section 5713.15 | County Auditor May Require Owner to Make Survey - Auditor May Make Survey.

Section 5713.16 | Recording of Plat.

Section 5713.17 | Duty to Notify County Auditor of Improvement Costing Over $2,000 - Penalty - Examination of Buildings.

Section 5713.18 | Plats Presented to Auditor for Assessment and Entry.

Section 5713.19 | Correction of Clerical Errors.

Section 5713.20 | Adding Omitted Property to Tax List.

Section 5713.21 | Correction of Mistakes in Valuing Property - Addition to Duplicate.

Section 5713.22 | Taxation of Forest Lands - Forest Land Defined.

Section 5713.23 | Taxation of Forest Lands - Rate - Method of Determining Forest Land Subject to Tax.

Section 5713.24 | Rules, Forms, Tax Blanks - Application Fee.

Section 5713.25 | Withdrawal of Forest Lands From Classification.

Section 5713.26 | Failure to Conform to Rules - Posting of Notice.

Section 5713.30 | Agricultural Land Definitions.

Section 5713.31 | County Auditor to Value Land for Real Property Tax Purposes - Application Fee.

Section 5713.32 | County Auditor to Notify Applicant When Land Not Devoted Exclusively to Agricultural Use.

Section 5713.33 | Agricultural Land Tax List - Contents of List.

Section 5713.34 | Portion of Tax Savings on Converted Lands May Be Recouped.

Section 5713.35 | Conversion of Land on Agricultural Land Tax List - Determination of Charges.

Section 5713.351 | Failure to File an Initial or Renewal Application.

Section 5713.36 | Application for Valuation of Land.

Section 5713.37 | Prohibited Act.

Section 5713.38 | Application for Change of Valuation of Land.

Section 5713.99 | Penalty.