If any county auditor or county board of revision discovers the existence of any taxable property subject to be listed and assessed for taxation in another county, such auditor or board shall notify the tax commissioner and shall transmit to him by mail all the information they have concerning such property.
Notice to tax commissioner of discovery of taxable property
Ohio Rev. Code Ann. § 5715.42, under Chapter 5715 | Boards Of Revision; Equalization Of Assessments.
Ohio Rev. Code Ann. § 5715.42