Ohio Revised Code
Title 57 | Taxation
Chapter 5713 | Assessing Real Estate

Section 5713.01 | County Auditor Shall Be Assessor - Assessment Procedure - Employees. - Effective: September 29, 2011 Latest Legislation: House Bill 153 -...

Section 5713.011 | Notice That Applicant May Apply for Reduction in Taxes. - Effective: September 29, 2007 Latest Legislation: House Bill 119 -...

Section 5713.012 | Project Managers for Mass Appraisals. - Effective: March 23, 2015 Latest Legislation: House Bill 10 -...

Section 5713.02 | Duties of Assessor. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5713.03 | County Auditor to Determine Taxable Value of Real Property. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5713.04 | Tracts to Be Valued Separately - Split Listing for Tax Exemption - Deductions. - Effective: March 14, 1980 Latest Legislation: House Bill 504 -...

Section 5713.041 | Classifying Property for Purposes of Tax Reduction. - Effective: September 28, 2012 Latest Legislation: House Bill 509 -...

Section 5713.05 | County Auditor to List Mineral Lands - Increase or Decrease of Valuation. - Effective: November 5, 1965 Latest Legislation: House Bill 337 -...

Section 5713.051 | True Value of Oil and Gas Reserves on Certain Property. - Effective: March 29, 2007 Latest Legislation: House Bill 699 -...

Section 5713.06 | Apportionment of Aggregate Valuation of Mineral Lands by County Auditor. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5713.07 | Exempted Real Estate. - Effective: March 22, 2012 Latest Legislation: House Bill 225 -...

Section 5713.08 | County Auditor to Make List of Exempted Property - Contents of List - Duties of Tax Commissioner. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 5713.081 | Collecting Delinquent Taxes on Publicly Owned Property. - Effective: March 22, 2012 Latest Legislation: House Bill 225 -...

Section 5713.082 | Notification of Reentry of Property on Tax List. - Effective: November 2, 2018 Latest Legislation: House Bill 34 -...

Section 5713.083 | Notice When Exempt Property Ceases to Qualify for Exemption; Charge for Failure. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5713.09 | Tax Maps of Subdivisions. - Effective: October 2, 1969 Latest Legislation: House Bill 18 -...

Section 5713.10 | Appointment of Draftsmen. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5713.12 | Ascertaining Mortgage Indebtedness. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5713.13 | Plat and Record of Tracts of Indefinite Description. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5713.14 | County Auditor May Require Production of Title Papers and Surveys. - Effective: October 1, 1953 Latest Legislation: Senate Bill 361 -...

Section 5713.15 | County Auditor May Require Owner to Make Survey - Auditor May Make Survey. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5713.16 | Recording of Plat. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5713.17 | Duty to Notify County Auditor of Improvement Costing Over $2,000 - Penalty - Examination of Buildings. - Effective: September 14, 1992 Latest Legislation: House Bill 643 -...

Section 5713.18 | Plats Presented to Auditor for Assessment and Entry. - Effective: November 5, 1965 Latest Legislation: House Bill 337 -...

Section 5713.19 | Correction of Clerical Errors. - Effective: May 8, 1996 Latest Legislation: Senate Bill 158 -...

Section 5713.20 | Adding Omitted Property to Tax List. - Effective: June 15, 2004 Latest Legislation: House Bill 168 -...

Section 5713.21 | Correction of Mistakes in Valuing Property - Addition to Duplicate. - Effective: November 5, 1965 Latest Legislation: House Bill 337 -...

Section 5713.22 | Taxation of Forest Lands - Forest Land Defined. - Effective: September 1, 1976 Latest Legislation: House Bill 972 -...

Section 5713.23 | Taxation of Forest Lands - Rate - Method of Determining Forest Land Subject to Tax. - Effective: July 26, 1991 Latest Legislation: House Bill 298 -...

Section 5713.24 | Rules, Forms, Tax Blanks - Application Fee. - Effective: July 1, 1993 Latest Legislation: House Bill 152 -...

Section 5713.25 | Withdrawal of Forest Lands From Classification. - Effective: September 1, 1976 Latest Legislation: House Bill 972 -...

Section 5713.26 | Failure to Conform to Rules - Posting of Notice. - Effective: September 1, 1976 Latest Legislation: House Bill 972 -...

Section 5713.30 | Agricultural Land Definitions. - Effective: April 12, 2021 Latest Legislation: House Bill 7 -...

Section 5713.31 | County Auditor to Value Land for Real Property Tax Purposes - Application Fee. - Effective: November 2, 2018 Latest Legislation: House Bill 34 -...

Section 5713.32 | County Auditor to Notify Applicant When Land Not Devoted Exclusively to Agricultural Use. - Effective: November 2, 2018 Latest Legislation: House Bill 34 -...

Section 5713.33 | Agricultural Land Tax List - Contents of List. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5713.34 | Portion of Tax Savings on Converted Lands May Be Recouped. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5713.35 | Conversion of Land on Agricultural Land Tax List - Determination of Charges. - Effective: September 21, 1982 Latest Legislation: House Bill 379 -...

Section 5713.351 | Failure to File an Initial or Renewal Application. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5713.36 | Application for Valuation of Land. - Effective: September 9, 1988 Latest Legislation: House Bill 618 -...

Section 5713.37 | Prohibited Act. - Effective: July 26, 1974 Latest Legislation: Senate Bill 423 -...

Section 5713.38 | Application for Change of Valuation of Land. - Effective: November 26, 1975 Latest Legislation: House Bill 651 -...

Section 5713.99 | Penalty. - Effective: July 26, 1974 Latest Legislation: Senate Bill 423 -...