us-oh/stat
Ohio Rev. Code § 5715.23
Abstract of real property transmitted to tax commissioner
Annually, immediately after the county board of revision has acted upon the assessments for the current year as required under section 5715.16 of the Revised Code and the county auditor has given notice by advertisement in a newspaper of general circulation in the county that the valuations have been revised and are open for public inspection as provided in section 5715.17 of the Revised Code, each auditor shall make out and transmit to the tax commissioner an abstract of the real property of each taxing district in the auditor's county, in which the auditor shall set forth the aggregate amount and valuation of each class of real property in such county and in each taxing district therein as it appears on the auditor's tax list or the statements and returns on file in the auditor's office and an abstract of the current year's true value of land valued for such year under section 5713.31 of the Revised Code as it appears in the current year's agricultural land tax list.
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In this chapter (40 sections)
- 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…
- 5715.11 · Duty of county board of revision to hear complaints
- 5715.012 · Sales assessment ratio studies
- 5715.12 · Duty to give notice before increasing valuation - service
- 5715.13 · Application for decrease in valuation; electronic complaint…
- 5715.14 · Action certified to auditor - correction of tax lists
- 5715.15 · Omissions or incorrect valuation reported to county auditor -…
- 5715.16 · County board of revision to make necessary corrections in…
- 5715.17 · Notice that work of equalization completed - county auditor…
- 5715.18 · Additional notice of change in assessment
- 5715.19 · Complaint against valuation or assessment - determination of…
- 5715.20 · Certification of action of county board of revision - time…
- 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…
- 5715.25 · Statement to county auditor of change in aggregate value
- 5715.26 · County auditor to adjust valuation and transmit adjusted…
- 5715.27 · Application for exemption - rights of board of education -…
- 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…
- 5715.34 · Duty of county auditor to make reassessment
- 5715.35 · Compilation, publication, and distribution of tax laws by tax…
- 5715.36 · County to pay assessment and hearing expenses of tax…
- 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 -…
- 5715.42 · Notice to tax commissioner of discovery of taxable property