46 chapters · 1,506 sections in this title.
Ohio Rev. Code Ann. § 5502.44 Distribution of certificate
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A civil defense certificate, when issued, shall be sent by registered mail to the applicant and notice of such issuance, in the form of certified copies thereof, shall be sent by registered mail by the certifying authority to the tax commissioner and to the county auditor of the …
Ohio Rev. Code Ann. § 5502.45 Appeal
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Any party aggrieved by the issuance, the refusal to issue, the revocation, or the modification of a civil defense certificate may appeal to the common pleas court of the county in which the property to which the same relates, or would relate, is located. The party desiring to app…
Ohio Rev. Code Ann. § 5502.46 Revocation due to fraud - taxes and penalties
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Whenever a civil defense certificate is revoked because it was obtained by fraud or misrepresentation, all taxes that would have been payable had no certificate been issued shall be assessed with maximum penalties prescribed by the law applicable thereto.
Ohio Rev. Code Ann. § 5502.47 Exemption from real property tax
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No civil defense structure shall be considered an improvement on the land on which the same is located for the purpose of real property taxation, if and from the time that a certified copy of the civil defense certificate shall have been filed in the office of the county auditor …