us-oh/stat
Ohio Rev. Code § 5715.44
Prosecuting attorney is legal adviser in matters of taxation
The prosecuting attorney shall be the legal adviser of the county auditor in all matters relating to property taxation and shall prosecute and defend all actions and proceedings in any court in connection therewith to which the auditor or the county board of revision is a party, and in all respects act as the attorney of the auditor or the board. The prosecuting attorney shall, upon the request of the auditor or board, appear in any investigation or examination which either of them may make in such matters and examine the witnesses and aid the auditor or board in any other manner in such investigation or examination. The attorney general, on the request of the tax commissioner, shall assist the prosecuting attorney in the performance of any duties required of him by this section.
Source: view the official text
In this chapter (40 sections)
- 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
- 5715.271 · Burden of proof of entitlement to exemption on property owner
- 5715.441 · Powers and duties with respect to recoupment charge
- 5715.701 · Discharge of lien by county recorder - recording of release