Chapter
Boards Of Revision; Equalization Of Assessments
- Ohio Rev. Code Ann. § 5715.01— Tax commissioner to supervise assessments by county auditors - rules and procedure - county board of revision
- Ohio Rev. Code Ann. § 5715.02— Members of county board of revision - hearing board - quorum - power to administer oaths
- Ohio Rev. Code Ann. § 5715.03— Payment of compensation and expenses
- Ohio Rev. Code Ann. § 5715.04— Office hours - conditions of employment
- Ohio Rev. Code Ann. § 5715.05— Offices, equipment, and supplies
- Ohio Rev. Code Ann. § 5715.06— Number of experts - compensation - civil service
- Ohio Rev. Code Ann. § 5715.07— Public inspection of documents relating to assessments
- Ohio Rev. Code Ann. § 5715.08— Minutes of meetings - preservation of minutes and evidence
- Ohio Rev. Code Ann. § 5715.09— Organization of county board of revision - meetings - record
- Ohio Rev. Code Ann. § 5715.10— Valuation of real property - county board of revision may summon and examine persons as to property
- Ohio Rev. Code Ann. § 5715.11— Duty of county board of revision to hear complaints
- Ohio Rev. Code Ann. § 5715.012— Sales assessment ratio studies
- Ohio Rev. Code Ann. § 5715.12— Duty to give notice before increasing valuation - service
- Ohio Rev. Code Ann. § 5715.13— Application for decrease in valuation; electronic complaint and application
- Ohio Rev. Code Ann. § 5715.14— Action certified to auditor - correction of tax lists
- Ohio Rev. Code Ann. § 5715.15— Omissions or incorrect valuation reported to county auditor - corrections
- Ohio Rev. Code Ann. § 5715.16— County board of revision to make necessary corrections in assessments
- Ohio Rev. Code Ann. § 5715.17— Notice that work of equalization completed - county auditor to furnish certificates and notice
- Ohio Rev. Code Ann. § 5715.18— Additional notice of change in assessment
- Ohio Rev. Code Ann. § 5715.19— Complaint against valuation or assessment - determination of complaint - tender of tax - determination of common level of assessment
- Ohio Rev. Code Ann. § 5715.20— Certification of action of county board of revision - time for appeal
- Ohio Rev. Code Ann. § 5715.21— Payment of tax shall not abate complaint or appeal
- Ohio Rev. Code Ann. § 5715.22— Credit and repayment of overpaid taxes
- Ohio Rev. Code Ann. § 5715.23— Abstract of real property transmitted to tax commissioner
- Ohio Rev. Code Ann. § 5715.24— Review of assessment by tax commissioner - change of aggregate value
- Ohio Rev. Code Ann. § 5715.25— Statement to county auditor of change in aggregate value
- Ohio Rev. Code Ann. § 5715.26— County auditor to adjust valuation and transmit adjusted abstract
- Ohio Rev. Code Ann. § 5715.27— Application for exemption - rights of board of education - complaint against exemption
- Ohio Rev. Code Ann. § 5715.28— Decisions by department of taxation shall be binding
- Ohio Rev. Code Ann. § 5715.29— Rules, orders and instructions of tax commissioner
- Ohio Rev. Code Ann. § 5715.30— Tax commissioner shall furnish forms
- Ohio Rev. Code Ann. § 5715.31— Power of tax commissioner to compel obedience to orders
- Ohio Rev. Code Ann. § 5715.32— Power to require conferences
- Ohio Rev. Code Ann. § 5715.33— Sexennial reappraisal - reassessment of improperly assessed property
- Ohio Rev. Code Ann. § 5715.34— Duty of county auditor to make reassessment
- Ohio Rev. Code Ann. § 5715.35— Compilation, publication, and distribution of tax laws by tax commissioner
- Ohio Rev. Code Ann. § 5715.36— County to pay assessment and hearing expenses of tax commissioner
- Ohio Rev. Code Ann. § 5715.37— Tax commissioner to appear in court cases involving valuations
- Ohio Rev. Code Ann. § 5715.38— Proceedings to remedy improper administration
- Ohio Rev. Code Ann. § 5715.39— Remittance of illegally assessed taxes or late payment penalty
- Ohio Rev. Code Ann. § 5715.40— Department of taxation may assign duties to auditors
- Ohio Rev. Code Ann. § 5715.41— Right of assessment official to examine public record - exception - exhibition of authority
- Ohio Rev. Code Ann. § 5715.42— Notice to tax commissioner of discovery of taxable property
- Ohio Rev. Code Ann. § 5715.43— Notice to prosecuting attorney of violation of laws
- Ohio Rev. Code Ann. § 5715.44— Prosecuting attorney is legal adviser in matters of taxation
- Ohio Rev. Code Ann. § 5715.45— Prohibition against failure to perform duties imposed by law
- Ohio Rev. Code Ann. § 5715.46— Prohibition against neglect of duty or fraudulent assessment
- Ohio Rev. Code Ann. § 5715.48— Prohibition against fraudulent valuation
- Ohio Rev. Code Ann. § 5715.49— Prohibition against former or present official divulging information
- Ohio Rev. Code Ann. § 5715.50— Prohibition against former or present employee divulging information
- Ohio Rev. Code Ann. § 5715.51— Prohibition against political activity by certain officials
- Ohio Rev. Code Ann. § 5715.70— Release of lien on real property situated in county
- Ohio Rev. Code Ann. § 5715.99— Penalty
- Ohio Rev. Code Ann. § 5715.251— Appeals of valuation process determinations
- Ohio Rev. Code Ann. § 5715.271— Burden of proof of entitlement to exemption on property owner
- Ohio Rev. Code Ann. § 5715.441— Powers and duties with respect to recoupment charge
- Ohio Rev. Code Ann. § 5715.701— Discharge of lien by county recorder - recording of release