If any county auditor or county board of revision discovers the existence of any taxable property subject to be listed and assessed for taxation in another county, such auditor or board shall notify the tax commissioner and shall transmit to him by mail all the information they have concerning such property.
Ohio Rev. Code Ann. § 5715.42
Notice to tax commissioner of discovery of taxable property
Effective: September 27, 1983; Latest Legislation: House Bill 260 - 115th General Assembly
Official source: Ohio Laws & Administrative Rules (Legislative Service Commission). Reproduced from public-domain Ohio statutes; confirm against the official source for the current text. Not legal advice.