us-oh/stat
Ohio Rev. Code § 5715.34
Duty of county auditor to make reassessment
# (A)
When a reassessment of all real property, or any class of property, situated in the county, township, municipal corporation, or other taxing district is ordered by the tax commissioner, the county auditor, within sixty days of the receipt of such order, shall commence the reassessment in the manner provided by law and by rules prescribed and issued by the commissioner.
# (B)
If a county auditor determines to reassess all real property situated in the county prior to the time the auditor is ordered to do so in compliance with section 5713.01 of the Revised Code and division (A) of this section, certifies to the tax commissioner that the auditor has sufficient moneys available to do so, and requests the commissioner to order the reassessment at a date earlier than would otherwise be required, the commissioner shall issue an order to the auditor to do so. The auditor shall commence the reassessment in the manner provided by law and by rules adopted by the commissioner, within sixty days after receiving the order.
# (C)
If the county auditor refuses, neglects, or fails to commence a reassessment within sixty days after receiving such order, or refuses, neglects, or fails to complete the reassessment within the time limit prescribed and set forth in such order, the tax commissioner shall withhold from such county its share in the distribution of state revenue to local government pursuant to section 5747.50 of the Revised Code and shall direct the department of education and workforce to withhold therefrom its share in the distribution of state revenue to school districts pursuant to Title XXXIII of the Revised Code. The commissioner shall withhold the distribution of such funds until such county auditor has complied with all the provisions of this section, and the department shall withhold the distribution of such funds until the commissioner has notified the department that such auditor has complied with all of the provisions of this section.
Last updated September 20, 2023 at 4:39 PM
Source: view the official text
In this chapter (40 sections)
- 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
- 5715.43 · Notice to prosecuting attorney of violation of laws
- 5715.44 · Prosecuting attorney is legal adviser in matters of taxation
- 5715.45 · Prohibition against failure to perform duties imposed by law
- 5715.46 · Prohibition against neglect of duty or fraudulent assessment
- 5715.48 · Prohibition against fraudulent valuation
- 5715.49 · Prohibition against former or present official divulging…
- 5715.50 · Prohibition against former or present employee divulging…
- 5715.51 · Prohibition against political activity by certain officials
- 5715.70 · Release of lien on real property situated in county
- 5715.99 · Penalty
- 5715.251 · Appeals of valuation process determinations