Ohio Revised Code
Title 57 | Taxation
Chapter 5715 | Boards of Revision; Equalization of Assessments

Section 5715.01 | Tax Commissioner to Supervise Assessments by County Auditors - Rules and Procedure - County Board of Revision. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5715.012 | Sales Assessment Ratio Studies. - Effective: July 2, 1984 Latest Legislation: House Bill 379 -...

Section 5715.02 | Members of County Board of Revision - Hearing Board - Quorum - Power to Administer Oaths. - Effective: October 16, 2009 Latest Legislation: House Bill 1 -...

Section 5715.03 | Payment of Compensation and Expenses. - Effective: May 8, 1996 Latest Legislation: Senate Bill 158 -...

Section 5715.04 | Office Hours - Conditions of Employment. - Effective: September 27, 1983 Latest Legislation: House Bill 260 -...

Section 5715.05 | Offices, Equipment, and Supplies. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5715.06 | Number of Experts - Compensation - Civil Service. - Effective: September 27, 1983 Latest Legislation: House Bill 260 -...

Section 5715.07 | Public Inspection of Documents Relating to Assessments. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5715.08 | Minutes of Meetings - Preservation of Minutes and Evidence. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5715.09 | Organization of County Board of Revision - Meetings - Record. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5715.10 | Valuation of Real Property - County Board of Revision May Summon and Examine Persons as to Property. - Effective: October 1, 1953 Latest Legislation: Senate Bill 361 -...

Section 5715.11 | Duty of County Board of Revision to Hear Complaints. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5715.12 | Duty to Give Notice Before Increasing Valuation - Service. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5715.13 | Application for Decrease in Valuation; Electronic Complaint and Application. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5715.14 | Action Certified to Auditor - Correction of Tax Lists. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5715.15 | Omissions or Incorrect Valuation Reported to County Auditor - Corrections. - Effective: November 5, 1965 Latest Legislation: House Bill 337 -...

Section 5715.16 | County Board of Revision to Make Necessary Corrections in Assessments. - Effective: November 5, 1965 Latest Legislation: House Bill 337 -...

Section 5715.17 | Notice That Work of Equalization Completed - County Auditor to Furnish Certificates and Notice. - Effective: September 8, 2016 Latest Legislation: House Bill 166 -...

Section 5715.18 | Additional Notice of Change in Assessment. - Effective: September 27, 1983 Latest Legislation: House Bill 260 -...

Section 5715.19 | Complaint Against Valuation or Assessment - Determination of Complaint - Tender of Tax - Determination of Common Level of Assessment. - Effective: July 21, 2022 Latest Legislation: House Bill 126 -...

Section 5715.20 | Certification of Action of County Board of Revision - Time for Appeal. - Effective: November 2, 2018 Latest Legislation: House Bill 34 -...

Section 5715.21 | Payment of Tax Shall Not Abate Complaint or Appeal. - Effective: July 26, 1974 Latest Legislation: Senate Bill 423 -...

Section 5715.22 | Credit and Repayment of Overpaid Taxes. - Effective: July 26, 1974 Latest Legislation: Senate Bill 423 -...

Section 5715.23 | Abstract of Real Property Transmitted to Tax Commissioner. - Effective: September 29, 2011 Latest Legislation: House Bill 153 -...

Section 5715.24 | Review of Assessment by Tax Commissioner - Change of Aggregate Value. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...

Section 5715.25 | Statement to County Auditor of Change in Aggregate Value. - Effective: September 27, 1983 Latest Legislation: House Bill 260 -...

Section 5715.251 | Appeal of Determination of Change in Abstract of Real Property. - Effective: October 16, 2009 Latest Legislation: House Bill 1 -...

Section 5715.26 | County Auditor to Adjust Valuation and Transmit Adjusted Abstract. - Effective: June 30, 2011 Latest Legislation: House Bill 153 -...

Section 5715.27 | Application for Exemption - Rights of Board of Education - Complaint Against Exemption. - Effective: October 17, 2019 Latest Legislation: House Bill 166 -...

Section 5715.271 | Burden of Proof of Entitlement to Exemption on Property Owner. - Effective: October 17, 1985 Latest Legislation: House Bill 321 -...

Section 5715.28 | Decisions by Department of Taxation Shall Be Binding. - Effective: September 27, 1983 Latest Legislation: House Bill 260 -...

Section 5715.29 | Rules, Orders and Instructions of Tax Commissioner. - Effective: September 27, 1983 Latest Legislation: House Bill 260 -...

Section 5715.30 | Tax Commissioner Shall Furnish Forms. - Effective: April 5, 2001 Latest Legislation: House Bill 595 -...

Section 5715.31 | Power of Tax Commissioner to Compel Obedience to Orders. - Effective: September 27, 1983 Latest Legislation: House Bill 260 -...

Section 5715.32 | Power to Require Conferences. - Effective: September 27, 1983 Latest Legislation: House Bill 260 -...

Section 5715.33 | Sexennial Reappraisal - Reassessment of Improperly Assessed Property. - Effective: September 27, 1983 Latest Legislation: House Bill 260 -...

Section 5715.34 | Duty of County Auditor to Make Reassessment. - Effective: January 1, 1986 Latest Legislation: House Bill 201 -...

Section 5715.35 | Compilation, Publication, and Distribution of Tax Laws by Tax Commissioner. - Effective: July 22, 1994 Latest Legislation: House Bill 715 -...

Section 5715.36 | County to Pay Assessment and Hearing Expenses of Tax Commissioner. - Effective: March 27, 2020 Latest Legislation: House Bill 197 -...

Section 5715.37 | Tax Commissioner to Appear in Court Cases Involving Valuations. - Effective: September 27, 1983 Latest Legislation: House Bill 260 -...

Section 5715.38 | Proceedings to Remedy Improper Administration. - Effective: September 27, 1983 Latest Legislation: House Bill 260 -...

Section 5715.39 | Remittance of Illegally Assessed Taxes or Late Payment Penalty. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5715.40 | Department of Taxation May Assign Duties to Auditors. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5715.41 | Right of Assessment Official to Examine Public Record - Exception - Exhibition of Authority. - Effective: February 14, 1967 Latest Legislation: House Bill 2 -...

Section 5715.42 | Notice to Tax Commissioner of Discovery of Taxable Property. - Effective: September 27, 1983 Latest Legislation: House Bill 260 -...

Section 5715.43 | Notice to Prosecuting Attorney of Violation of Laws. - Effective: October 1, 1953 Latest Legislation: House Bill 1 -...

Section 5715.44 | Prosecuting Attorney Is Legal Adviser in Matters of Taxation. - Effective: September 27, 1983 Latest Legislation: House Bill 260 -...

Section 5715.441 | Powers and Duties With Respect to Recoupment Charge. - Effective: September 27, 1983 Latest Legislation: House Bill 260 -...

Section 5715.45 | Prohibition Against Failure to Perform Duties Imposed by Law. - Effective: July 1, 1985 Latest Legislation: House Bill 201 -...

Section 5715.46 | Prohibition Against Neglect of Duty or Fraudulent Assessment. - Effective: November 5, 1965 Latest Legislation: House Bill 337 -...

Section 5715.48 | Prohibition Against Fraudulent Valuation. - Effective: November 5, 1965 Latest Legislation: House Bill 337 -...

Section 5715.49 | Prohibition Against Former or Present Official Divulging Information. - Effective: October 29, 2018 Latest Legislation: House Bill 18 -...

Section 5715.50 | Prohibition Against Former or Present Employee Divulging Information. - Effective: October 29, 2018 Latest Legislation: House Bill 18 -...

Section 5715.51 | Prohibition Against Political Activity by Certain Officials. - Effective: September 27, 1983 Latest Legislation: House Bill 260 -...

Section 5715.70 | Release of Lien on Real Property Situated in County. - Effective: May 6, 2005 Latest Legislation: House Bill 16 -...

Section 5715.701 | Discharge of Lien by County Recorder - Recording of Release. - Effective: January 30, 2014 Latest Legislation: House Bill 72 -...

Section 5715.99 | Penalty. - Effective: July 1, 1996 Latest Legislation: Senate Bill 2 -...

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Ohio Revised Code Title 57 | Taxation Chapter 5715 | Boards of Revision; Equalization of Assessments

Ohio Revised Code
Title 57 | Taxation
Chapter 5715 | Boards of Revision; Equalization of Assessments