State Codes and Statutes
Statutes > Ohio > Title57 > Chapter57155715.01 Tax commissioner to supervise assessments by county auditors - rules and procedure - county board of revision.
5715.011 [Repealed].
5715.012 Sales assessment ratio studies.
5715.02 Members of county board of revision - hearing board - quorum - power to administer oaths.
5715.03 Payment of compensation and expenses.
5715.04 Office hours - conditions of employment.
5715.05 Offices - equipment and supplies.
5715.06 Number of experts - compensation - civil service.
5715.07 Public inspection of documents relating to assessments.
5715.08 Minutes of meetings - preservation of minutes and evidence.
5715.09 Organization of county board of revision - meetings - record.
5715.10 Valuation of real property - county board of revision may summon and examine persons as to property.
5715.11 Duty of county board of revision to hear complaints.
5715.12 Duty to give notice before increasing valuation - service.
5715.13 Application for decrease in valuation.
5715.14 Action certified to auditor - correction of tax lists.
5715.15 Omissions or incorrect valuation reported to county auditor - corrections.
5715.16 County board of revision to make necessary corrections in assessments.
5715.17 Notice that work of equalization completed - county auditor to furnish certificates and notice.
5715.18 Additional notice of change in assessment.
5715.19 Complaint against valuation or assessment - determination of complaint - tender of tax - determination of common level of assessment.
5715.20 Certification of action of county board of revision - time for appeal.
5715.21 Payment of tax shall not abate complaint or appeal.
5715.22 Credit and repayment of overpaid taxes.
5715.23 Abstract of real property transmitted to tax commissioner.
5715.24 Review of assessment by tax commissioner - change of aggregate value.
5715.25 Statement to county auditor of change in aggregate value.
5715.251 Appeal of determination of change in abstract of real property.
5715.26 County auditor to adjust valuation and transmit adjusted abstract.
5715.27 Application for exemption - rights of board of education - complaint against exemption.
5715.271 Burden of proof of entitlement to exemption on property owner.
5715.28 Decisions by department of taxation shall be binding.
5715.29 Rules, orders and instructions of tax commissioner.
5715.30 Tax commissioner shall furnish forms.
5715.31 Power of tax commissioner to compel obedience to orders.
5715.32 Power to require conferences.
5715.33 Sexennial reappraisal - reassessment of improperly assessed property.
5715.34 Duty of county auditor to make reassessment.
5715.35 Compilation, publication, and distribution of tax laws by tax commissioner.
5715.36 County to pay assessment and hearing expenses of tax commissioner.
5715.37 Tax commissioner to appear in court cases involving valuations.
5715.38 Proceedings to remedy improper administration.
5715.39 Remittance of illegally assessed taxes or late payment penalty.
5715.40 Department of taxation may assign duties to auditors.
5715.41 Right of assessment official to examine public record - exception - exhibition of authority.
5715.42 Notice to tax commissioner of discovery of taxable property.
5715.43 Notice to prosecuting attorney of violation of laws.
5715.44 Prosecuting attorney is legal adviser in matters of taxation.
5715.441 Powers and duties with respect to recoupment charge.
5715.45 Prohibition against failure to perform duties imposed by law.
5715.46 Prohibition against neglect of duty or fraudulent assessment.
5715.47 [Repealed].
5715.48 Prohibition against fraudulent valuation.
5715.49 Prohibition against former or present officialdivulging information.
5715.50 Prohibition against former or present employee divulging information.
5715.51 Prohibition against political activity by certain officials.
5715.61 [Repealed].
5715.70 Release of lien on real property situated in county.
5715.701 Discharge of lien by county recorder - recording of release.
5715.99 Penalty.
