Ohio Revised Code 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.
  (A) The tax commissioner shall direct and supervise the assessment for taxation of all real property. The commissioner shall adopt, prescribe, and promulgate rules...
• Section 5715.011 - [Repealed].
  Effective Date: 08-26-1977
• Section 5715.012 - Sales Assessment Ratio Studies.
  The tax commissioner shall make sales-assessment ratio studies of sales and assessments of real property for the purpose of determining the common level of...
• Section 5715.02 - Members Of County Board Of Revision - Hearing Board - Quorum - Power To Administer Oaths.
  The county treasurer, county auditor, and a member of the board of county commissioners selected by the board of county commissioners shall constitute the...
• Section 5715.03 - Payment Of Compensation And Expenses.
  The compensation of the experts, clerks, and other employees of the county boards of revision shall be paid monthly upon the certificate of the...
• Section 5715.04 - Office Hours - Conditions Of Employment.
  County boards of revision shall, during the time fixed for their sessions, keep their offices open during the business hours on each business day,...
• Section 5715.05 - Offices - Equipment And Supplies.
  The board of county commissioners shall furnish to the county board of revision and its experts, clerks, and employees suitable office rooms at the...
• Section 5715.06 - Number Of Experts - Compensation - Civil Service.
  Each county board of revision shall appoint the number of experts, clerks, and employees that is prescribed for it by the tax commissioner. Such...
• Section 5715.07 - Public Inspection Of Documents Relating To Assessments.
  All files, statements, returns, reports, papers, or documents of any kind relating to the assessment of real property which are in the office of...
• Section 5715.08 - Minutes Of Meetings - Preservation Of Minutes And Evidence.
  The county board of revision shall take full minutes of all evidence given before the board, and it may cause the same to be...
• Section 5715.09 - Organization Of County Board Of Revision - Meetings - Record.
  Each county board of revision shall organize annually on the second Monday in January by the election of a chairman for the ensuing year....
• Section 5715.10 - Valuation Of Real Property - County Board Of Revision May Summon And Examine Persons As To Property.
  The county board of revision shall be governed by the laws concerning the valuation of real property and shall make no change of any...
• Section 5715.11 - Duty Of County Board Of Revision To Hear Complaints.
  The county board of revision shall hear complaints relating to the valuation or assessment of real property as the same appears upon the tax...
• Section 5715.12 - Duty To Give Notice Before Increasing Valuation - Service.
  The county board of revision shall not increase any valuation without giving notice to the person in whose name the property affected thereby is...
• Section 5715.13 - Application For Decrease In Valuation; Electronic Complaint And Application.
  (A) Except as provided in division (B) of this section, the county board of revision shall not decrease any valuation unless a party affected...
• Section 5715.14 - Action Certified To Auditor - Correction Of Tax Lists.
  The county board of revision shall certify its action to the county auditor, who shall correct the tax list and duplicate according to the...
• Section 5715.15 - Omissions Or Incorrect Valuation Reported To County Auditor - Corrections.
  When the county board of revision discovers that any taxable land, building, structure, improvement, minerals, or mineral rights have escaped taxation or been listed...
• Section 5715.16 - County Board Of Revision To Make Necessary Corrections In Assessments.
  On the second Monday of June, annually, the county auditor shall lay before the county board of revision the returns of his assessment of...
• Section 5715.17 - Notice That Work Of Equalization Completed - County Auditor To Furnish Certificates And Notice.
  When the county board of revision has completed its work of equalization and transmitted the returns to the county auditor, the auditor shall give...
• Section 5715.18 - Additional Notice Of Change In Assessment.
  In addition to the printed notice prescribed in section 5715.17 of the Revised Code, the tax commissioner may provide such additional notice of any...
• Section 5715.19 - Complaint Against Valuation Or Assessment - Determination Of Complaint - Tender Of Tax - Determination Of Common Level Of Assessment.
  (A) As used in this section, "member" has the same meaning as in section 1705.01 of the Revised Code. (1) Subject to division (A)(2)...
• Section 5715.20 - Certification Of Action Of County Board Of Revision - Time For Appeal.
  (A) Whenever a county board of revision renders a decision on a complaint filed under section 5715.19 of the Revised Code, it shall certify...
• Section 5715.21 - Payment Of Tax Shall Not Abate Complaint Or Appeal.
  Payment of the whole or any part of any real property tax or assessment for any year or any recoupment charge as to which...
• Section 5715.22 - Credit And Repayment Of Overpaid Taxes.
  If upon consideration of any complaint against the valuation or assessment of real property filed under section 5715.19 of the Revised Code, or any...
• Section 5715.23 - Abstract Of Real Property Transmitted To Tax Commissioner.
  Annually, immediately after the county board of revision has acted upon the assessments for the current year as required under section 5715.16 of the...
• Section 5715.24 - Review Of Assessment By Tax Commissioner - Change Of Aggregate Value.
  (A) The tax commissioner, annually, shall determine whether the real property and the various classes thereof in the several counties, municipal corporations, and taxing...
• Section 5715.25 - Statement To County Auditor Of Change In Aggregate Value.
  If the tax commissioner increases or decreases the aggregate value of the real property or any class thereof on the tax list or agricultural...
• Section 5715.251 - Appeal Of Determination Of Change In Abstract Of Real Property.
  The county auditor may appeal to the board of tax appeals any determination of change in the abstract of real property of a taxing...
• Section 5715.26 - County Auditor To Adjust Valuation And Transmit Adjusted Abstract.
  (A) (1) Upon receiving the statement required by section 5715.25 of the Revised Code, the county auditor shall forthwith add to or deduct from...
• Section 5715.27 - Application For Exemption - Rights Of Board Of Education - Complaint Against Exemption.
  (A) (1) Except as provided in division (A)(2) of this section and in section 3735.67 of the Revised Code, the owner, a vendee in...
• Section 5715.271 - Burden Of Proof Of Entitlement To Exemption On Property Owner.
  In any consideration concerning the exemption from taxation of any property, the burden of proof shall be placed on the property owner to show...
• Section 5715.28 - Decisions By Department Of Taxation Shall Be Binding.
  The tax commissioner shall decide all questions that arise as to the construction of any statute affecting the assessment, levy, or collection of real...
• Section 5715.29 - Rules, Orders And Instructions Of Tax Commissioner.
  The tax commissioner shall prescribe such general and uniform rules and issue such orders and instructions, not inconsistent with law, as he deems necessary,...
• Section 5715.30 - Tax Commissioner Shall Furnish Forms.
  The tax commissioner shall prescribe for and furnish to all county boards of revision, county auditors, and county treasurers blank forms for all oaths...
• Section 5715.31 - Power Of Tax Commissioner To Compel Obedience To Orders.
  To enforce his rules, orders, and instructions and compel the observance and use of the forms prescribed by him, the tax commissioner may institute...
• Section 5715.32 - Power To Require Conferences.
  The tax commissioner may require county auditors, assessors, and members of county boards of revision to meet and confer with other county auditors, assessors,...
• Section 5715.33 - Sexennial Reappraisal - Reassessment Of Improperly Assessed Property.
  The tax commissioner shall order a reappraisal of all real property in each county once in each six-year period. The commissioner may order the...
• Section 5715.34 - Duty Of County Auditor To Make Reassessment.
  (A) When a reassessment of all real property, or any class of property, situated in the county, township, municipal corporation, or other taxing district...
• Section 5715.35 - Compilation, Publication, And Distribution Of Tax Laws By Tax Commissioner.
  The tax commissioner shall, as changes in the law require, compile the laws relating to the assessment of property for taxation and the levy...
• Section 5715.36 - County To Pay Assessment And Hearing Expenses Of Tax Commissioner.
  (A) Any expense incurred by the tax commissioner as to the annual assessment of real property in any taxing district shall be paid out...
• Section 5715.37 - Tax Commissioner To Appear In Court Cases Involving Valuations.
  To protect the public interests, the tax commissioner may appear and upon his application be heard in any court or tribunal in any proceeding...
• Section 5715.38 - Proceedings To Remedy Improper Administration.
  The tax commissioner may institute proceedings to remedy improper or negligent administration of the real property taxation laws. Effective Date: 09-27-1983
• Section 5715.39 - Remittance Of Illegally Assessed Taxes Or Late Payment Penalty.
  (A) The tax commissioner may remit real property taxes, manufactured home taxes, penalties, and interest found by the commissioner to have been illegally assessed....
• Section 5715.40 - Department Of Taxation May Assign Duties To Auditors.
  County auditors, assistant assessors, and county boards of revision shall perform the duties relating to the assessment of property for taxation or the levy...
• Section 5715.41 - Right Of Assessment Official To Examine Public Record - Exception - Exhibition Of Authority.
  Each county auditor, assistant assessor, member of a county board of revision, and each expert, clerk, or employee of a board may, at all...
• Section 5715.42 - Notice To Tax Commissioner Of Discovery Of Taxable Property.
  If any county auditor or county board of revision discovers the existence of any taxable property subject to be listed and assessed for taxation...
• Section 5715.43 - Notice To Prosecuting Attorney Of Violation Of Laws.
  The department of taxation, county auditors, and county boards of revision shall notify the prosecuting attorney of the proper county of any willful violation...
• Section 5715.44 - Prosecuting Attorney Is Legal Adviser In Matters Of Taxation.
  The prosecuting attorney shall be the legal adviser of the county auditor in all matters relating to property taxation and shall prosecute and defend...
• Section 5715.441 - Powers And Duties With Respect To Recoupment Charge.
  (A) The powers and duties of the tax commissioner, county auditors, treasurers, and prosecuting attorneys contained in sections 5715.27 to 5715.44 of the Revised...
• Section 5715.45 - Prohibition Against Failure To Perform Duties Imposed By Law.
  No county auditor, county treasurer, or officer of the department of taxation shall fail to perform any duty imposed upon such officer by law...
• Section 5715.46 - Prohibition Against Neglect Of Duty Or Fraudulent Assessment.
  No county auditor, member of a county board of revision, or expert, clerk, or other employee of such auditor or board shall refuse or...
• Section 5715.47 - [Repealed].
  Effective Date: 07-01-1996
• Section 5715.48 - Prohibition Against Fraudulent Valuation.
  No county auditor, member of a county board of revision, deputy county auditor, or expert, clerk, or employee of such board, shall willfully and...
• Section 5715.49 - Prohibition Against Former Or Present Officialdivulging Information.
  (A) Except as provided in division (B) of this section, no former or present county auditor or member of a county board of revision...
• Section 5715.50 - Prohibition Against Former Or Present Employee Divulging Information.
  (A) Except as provided in division (B) of this section, no former or present expert, clerk, or employee of a county auditor, county board...
• Section 5715.51 - Prohibition Against Political Activity By Certain Officials.
  No assistant, expert, clerk, or other employee of a county board of revision or the department of taxation shall hold any position on or...
• Section 5715.61 - [Repealed].
  Effective Date: 09-27-1983
• Section 5715.70 - Release Of Lien On Real Property Situated In County.
  (A) A county board of revision may release a lien imposed on real property situated within the county if all the following apply: (1)...
• Section 5715.701 - Discharge Of Lien By County Recorder - Recording Of Release.
  The county recorder shall discharge a lien described in section 5715.70 of the Revised Code when the release described in that section is presented...
• Section 5715.99 - Penalty.
  (A) Whoever violates section 5715.45 of the Revised Code shall be fined not more than five dollars for each day that elapses between the...

Last modified: October 10, 2016