Ohio Revised Code Chapter 5713 - Assessing Real Estate

• Section 5713.01 - County Auditor Shall Be Assessor - Assessment Procedure - Employees.
  (A) Each county shall be the unit for assessing real estate for taxation purposes. The county auditor shall be the assessor of all the...
• Section 5713.011 - Notice That Applicant May Apply For Reduction In Taxes.
  If the county auditor determines under section 5713.01 of the Revised Code that the construction of a dwelling on a previously vacant parcel of...
• Section 5713.012 - Project Managers For Mass Appraisals.
  (A) For purposes of this section: (1) "Mass appraisal project" means any sexennial reappraisal, triennial update, or other revaluation of all real property or...
• Section 5713.02 - Duties Of Assessor.
  An assessor, from the maps and descriptions furnished him by the county auditor and other sources of information, shall make a correct and pertinent...
• Section 5713.03 - County Auditor To Determine Taxable Value Of Real Property.
  The county auditor, from the best sources of information available, shall determine, as nearly as practicable, the true value of the fee simple estate,...
• Section 5713.04 - Tracts To Be Valued Separately - Split Listing For Tax Exemption - Deductions.
  Each separate parcel of real property shall be valued at its taxable value, excluding the value of the crops, deciduous and evergreen trees, plants,...
• Section 5713.041 - Classifying Property For Purposes Of Tax Reduction.
  Each separate parcel of real property shall be classified by the county auditor according to its principal, current use. Vacant lots and tracts of...
• Section 5713.05 - County Auditor To List Mineral Lands - Increase Or Decrease Of Valuation.
  On or before the thirty-first day of March, annually, the county auditor shall make a list of petroleum, oil, and natural gas wells, coal...
• Section 5713.051 - True Value Of Oil And Gas Reserves On Certain Property.
  (A) As used in this section: (1) "Oil" means all grades of crude oil. (2) "Gas" means all forms of natural gas. (3) "Well"...
• Section 5713.06 - Apportionment Of Aggregate Valuation Of Mineral Lands By County Auditor.
  Where the fee of the soil and the minerals, or part of either, of a lot or parcel of land has been previously assessed...
• Section 5713.07 - Exempted Real Estate.
  The county auditor, at the time of making the assessment of real property subject to taxation, shall enter in a separate list pertinent descriptions...
• Section 5713.08 - County Auditor To Make List Of Exempted Property - Contents Of List - Duties Of Tax Commissioner.
  (A) The county auditor shall make a list of all real and personal property in the auditor's county that is exempted from taxation. Such...
• Section 5713.081 - Collecting Delinquent Taxes On Publicly Owned Property.
  (A) No application for real property tax exemption and tax remission shall be filed with, or considered by, the tax commissioner or county auditor...
• Section 5713.082 - Notification Of Reentry Of Property On Tax List.
  (A) Whenever the county auditor reenters an item of property to the tax list as provided in section 5713.08 of the Revised Code and...
• Section 5713.09 - Tax Maps Of Subdivisions.
  The board of county commissioners may designate the county engineer to provide for making, correcting, and keeping up to date a complete set of...
• Section 5713.10 - Appointment Of Draftsmen.
  The county engineer shall appoint the necessary draftsmen and fix the salary thereof, subject to the approval of the board of county commissioners. The...
• Section 5713.11, 5713.111 - [Repealed].
  Effective Date: 10-11-1976
• Section 5713.12 - Ascertaining Mortgage Indebtedness.
  The county auditor shall ascertain from the owner or his agent the amount of the mortgage indebtedness upon each tract and lot in any...
• Section 5713.13 - Plat And Record Of Tracts Of Indefinite Description.
  When an original survey, section, tract, or lot has become divided into such small parcels or fractions so that the description of the several...
• Section 5713.14 - County Auditor May Require Production Of Title Papers And Surveys.
  When the assessor has neglected to plat and number the divisions, mentioned in section 5713.13 of the Revised Code or the survey, section, tract,...
• Section 5713.15 - County Auditor May Require Owner To Make Survey - Auditor May Make Survey.
  If the owner or occupier of a subdivided survey, section, tract, lot, or part thereof fails to appear when required, and to produce the...
• Section 5713.16 - Recording Of Plat.
  When the title papers are produced to the county auditor, he may plat, allot, and number said subdivisions. The plat made by the auditor...
• Section 5713.17 - Duty To Notify County Auditor Of Improvement Costing Over $2,000 - Penalty - Examination Of Buildings.
  To enable the county auditor to determine the value and location of buildings and other improvements, any person, other than a railroad company or...
• Section 5713.18 - Plats Presented To Auditor For Assessment And Entry.
  When any person lays out a municipal corporation, any addition thereto, or any subdivision of any lot or tract of land before the plat...
• Section 5713.19 - Correction Of Clerical Errors.
  A county auditor shall correct any clerical errors, as defined in section 319.35 of the Revised Code, that the auditor discovers concerning the name...
• Section 5713.20 - Adding Omitted Property To Tax List.
  (A) If the county auditor discovers that any building, structure, or tract of land or any lot or part of either, has been omitted...
• Section 5713.21 - Correction Of Mistakes In Valuing Property - Addition To Duplicate.
  The county auditor, if he ascertains that a mistake was made in the valuation of an improvement or betterment of real property or that...
• Section 5713.22 - Taxation Of Forest Lands - Forest Land Defined.
  As used in sections 5713.22 to 5713.26 of the Revised Code, "forest land" consists of any land bearing a stand of trees which the...
• Section 5713.23 - Taxation Of Forest Lands - Rate - Method Of Determining Forest Land Subject To Tax.
  Forest land which the owner thereof declares is devoted exclusively to forestry or timber growing under the rules prescribed under the authority of section...
• Section 5713.24 - Rules, Forms, Tax Blanks - Application Fee.
  All rules, forms, and tax blanks that are used in the administration of sections 5713.22 to 5713.26 of the Revised Code shall be prepared...
• Section 5713.25 - Withdrawal Of Forest Lands From Classification.
  Forest lands which have been listed for taxation in accordance with section 5713.23 of the Revised Code may be withdrawn from such class upon...
• Section 5713.26 - Failure To Conform To Rules - Posting Of Notice.
  Any owner of forest land taxed in accordance with section 5713.23 of the Revised Code who in the opinion of the chief of the...
• Section 5713.30 - Agricultural Land Definitions.
  As used in sections 5713.31 to 5713.37 and 5715.01 of the Revised Code: (A) "Land devoted exclusively to agricultural use" means: (1) Tracts, lots,...
• Section 5713.31 - County Auditor To Value Land For Real Property Tax Purposes - Application Fee.
  At any time after the first Monday in January and prior to the first Monday in March of any year, an owner of agricultural...
• Section 5713.32 - County Auditor To Notify Applicant When Land Not Devoted Exclusively To Agricultural Use.
  Prior to the first Monday in August the county auditor shall notify, by certified mail, each person who filed an application or an amended...
• Section 5713.33 - Agricultural Land Tax List - Contents Of List.
  The county auditor shall make and maintain an "agricultural land tax list," on forms prescribed by the tax commissioner, listing each tract, lot or...
• Section 5713.34 - Portion Of Tax Savings On Converted Lands May Be Recouped.
  (A) (1) Upon the conversion of all or any portion of a tract, lot, or parcel of land devoted exclusively to agricultural use a...
• Section 5713.35 - Conversion Of Land On Agricultural Land Tax List - Determination Of Charges.
  On or before the second Monday in September the county auditor shall examine the agricultural land tax list maintained under section 5713.33 of the...
• Section 5713.351 - Failure To File An Initial Or Renewal Application.
  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...
• Section 5713.36 - Application For Valuation Of Land.
  On or before the fifteenth of January of each year, the county auditor shall mail to each current owner of land that was valued...
• Section 5713.37 - Prohibited Act.
  No person shall knowingly give any false information in an application filed under section 5713.31 of the Revised Code. Effective Date: 07-26-1974
• Section 5713.38 - Application For Change Of Valuation Of Land.
  Notwithstanding section 5713.31 of the Revised Code, in any year in which the county auditor has not advertised the completion of his reappraisal or...
• Section 5713.99 - Penalty.
  Whoever violates section 5713.37 of the Revised Code is guilty of a misdemeanor of the first degree. Effective Date: 07-26-1974

Last modified: October 10, 2016