Effective: September 8, 2016
Latest Legislation: House Bill 166 - 131st General Assembly
When the county board of revision has completed its work of equalization and transmitted the returns to the county auditor, the auditor shall give notice by advertising in a newspaper of general circulation throughout the county that the tax returns for the current year have been revised and the valuations have been completed and are open for public inspection in the auditor's office, and that complaints against any valuation or assessment, except the valuations fixed and assessments made by the department of taxation, will be heard by the board, stating in the notice the time and place of the meeting of the board. The advertisement shall be inserted in a conspicuous place in the newspaper and be published once per week for two consecutive weeks or as provided in section 7.16 of the Revised Code.
The auditor shall, upon request, furnish to any person a certificate setting forth the assessment and valuation of any tract, lot, or parcel of real estate or any specific personal property, and mail the same when requested to do so upon receipt of sufficient postage.
The auditor shall furnish notice to boards of education of school districts within the county of all hearings, and the results of such hearings, held in regard to the reduction or increasing of tax valuations in excess of one hundred thousand dollars directly affecting the revenue of such district.
Structure Ohio Revised Code
Chapter 5715 | Boards of Revision; Equalization of Assessments
Section 5715.012 | Sales Assessment Ratio Studies.
Section 5715.03 | Payment of Compensation and Expenses.
Section 5715.04 | Office Hours - Conditions of Employment.
Section 5715.05 | Offices, Equipment, and Supplies.
Section 5715.06 | Number of Experts - Compensation - Civil Service.
Section 5715.07 | Public Inspection of Documents Relating to Assessments.
Section 5715.08 | Minutes of Meetings - Preservation of Minutes and Evidence.
Section 5715.09 | Organization of County Board of Revision - Meetings - Record.
Section 5715.11 | Duty of County Board of Revision to Hear Complaints.
Section 5715.12 | Duty to Give Notice Before Increasing Valuation - Service.
Section 5715.13 | Application for Decrease in Valuation; Electronic Complaint and Application.
Section 5715.14 | Action Certified to Auditor - Correction of Tax Lists.
Section 5715.15 | Omissions or Incorrect Valuation Reported to County Auditor - Corrections.
Section 5715.16 | County Board of Revision to Make Necessary Corrections in Assessments.
Section 5715.18 | Additional Notice of Change in Assessment.
Section 5715.20 | Certification of Action of County Board of Revision - Time for Appeal.
Section 5715.21 | Payment of Tax Shall Not Abate Complaint or Appeal.
Section 5715.22 | Credit and Repayment of Overpaid Taxes.
Section 5715.23 | Abstract of Real Property Transmitted to Tax Commissioner.
Section 5715.24 | Review of Assessment by Tax Commissioner - Change of Aggregate Value.
Section 5715.25 | Statement to County Auditor of Change in Aggregate Value.
Section 5715.251 | Appeal of Determination of Change in Abstract of Real Property.
Section 5715.26 | County Auditor to Adjust Valuation and Transmit Adjusted Abstract.
Section 5715.271 | Burden of Proof of Entitlement to Exemption on Property Owner.
Section 5715.28 | Decisions by Department of Taxation Shall Be Binding.
Section 5715.29 | Rules, Orders and Instructions of Tax Commissioner.
Section 5715.30 | Tax Commissioner Shall Furnish Forms.
Section 5715.31 | Power of Tax Commissioner to Compel Obedience to Orders.
Section 5715.32 | Power to Require Conferences.
Section 5715.33 | Sexennial Reappraisal - Reassessment of Improperly Assessed Property.
Section 5715.34 | Duty of County Auditor to Make Reassessment.
Section 5715.35 | Compilation, Publication, and Distribution of Tax Laws by Tax Commissioner.
Section 5715.36 | County to Pay Assessment and Hearing Expenses of Tax Commissioner.
Section 5715.37 | Tax Commissioner to Appear in Court Cases Involving Valuations.
Section 5715.38 | Proceedings to Remedy Improper Administration.
Section 5715.39 | Remittance of Illegally Assessed Taxes or Late Payment Penalty.
Section 5715.40 | Department of Taxation May Assign Duties to Auditors.
Section 5715.42 | Notice to Tax Commissioner of Discovery of Taxable Property.
Section 5715.43 | Notice to Prosecuting Attorney of Violation of Laws.
Section 5715.44 | Prosecuting Attorney Is Legal Adviser in Matters of Taxation.
Section 5715.441 | Powers and Duties With Respect to Recoupment Charge.
Section 5715.45 | Prohibition Against Failure to Perform Duties Imposed by Law.
Section 5715.46 | Prohibition Against Neglect of Duty or Fraudulent Assessment.
Section 5715.48 | Prohibition Against Fraudulent Valuation.
Section 5715.49 | Prohibition Against Former or Present Official Divulging Information.
Section 5715.50 | Prohibition Against Former or Present Employee Divulging Information.
Section 5715.51 | Prohibition Against Political Activity by Certain Officials.
Section 5715.70 | Release of Lien on Real Property Situated in County.
Section 5715.701 | Discharge of Lien by County Recorder - Recording of Release.