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 land is now available for use or that an additional dwelling is constructed on a parcel of land and is now available for use, the county auditor, by ordinary mail, shall send to the owner of the dwelling a notice that the applicant may apply for a reduction in taxes under division (A)(2) of section 323.153 of the Revised Code. The notice shall be substantially in the form of the notice prescribed under division (A)(3)(b) of section 323.131 of the Revised Code.
Effective Date: 09-16-1998; 2007 HB119 09-29-2007
Section: 5713.01 5713.011 5713.012 5713.02 5713.03 5713.04 5713.041 5713.05 5713.051 5713.06 5713.07 5713.08 5713.081 5713.082 5713.09 NextLast modified: October 10, 2016