When any person lays out a municipal corporation, any addition thereto, or any subdivision of any lot or tract of land before the plat thereof is recorded, he shall present it to the county auditor, who shall assess and return the taxable valuation of each lot or parcel of land described in such plat in the same manner as other such lots or parcels are valued. Thereupon such lots or parcels shall be entered on the tax list in lieu of the land included therein.
Effective Date: 11-05-1965
Section: Previous 5713.11-5713.111 5713.12 5713.13 5713.14 5713.15 5713.16 5713.17 5713.18 5713.19 5713.20 5713.21 5713.22 5713.23 5713.24 5713.25 NextLast modified: October 10, 2016