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Ohio Statutes, Title 57

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Title 57, Title 57. Taxation

33 chapters · 1,351 sections in this title.

All chapters in Title 571,351 Ch 5747, Chapter 5747 | Income Tax110 Ch 5709, Chapter 5709 | Taxable Property - Ex…107 Ch 5705, Chapter 5705 | Tax Levy Law103 Ch 5703, Chapter 5703 | Department Of Taxation92 Ch 5733, Chapter 5733 | Corporation Franchise Tax77 Ch 5727, Chapter 5727 | Public Utilities68 Ch 5739, Chapter 5739 | Sales Tax66 Ch 5743, Chapter 5743 | Cigarette Tax66 Ch 5715, Chapter 5715 | Boards Of Revision; E…57 Ch 5731, Chapter 5731 | Estate Tax55 Ch 5735, Chapter 5735 | Motor Fuel Tax55 Ch 5721, Chapter 5721 | Delinquent Lands51 Ch 5713, Chapter 5713 | Assessing Real Estate44 Ch 5711, Chapter 5711 | Listing Personal Property37

44 sections·Filtered byTitle 57✕Ch 5713✕

Ohio Rev. Code Ann. § 5713.01 County auditor shall be assessor - assessment procedure - employees
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(A) Each county shall be the unit for assessing real estate for taxation purposes. The county auditor shall be the assessor of all the real estate in the auditor's county for purposes of taxation, but this section does not affect the power conferred by Chapter 5727. of the Revise…
Ohio Rev. Code Ann. § 5713.011 Notice that applicant may apply for reduction in taxes
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If the county auditor determines under section 5713.01 of the Revised Code that the construction of a dwelling on a previously vacant parcel of land is now available for use or that an additional dwelling is constructed on a parcel of land and is now available for use, the county…
Ohio Rev. Code Ann. § 5713.012 Project managers for mass appraisals
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(A) For purposes of this section:(1) "Mass appraisal project" means any sexennial reappraisal, triennial update, or other revaluation of all real property or the valuation of newly constructed real property in accordance with section 5713.01 of the Revised Code.(2) "Qualified pro…
Ohio Rev. Code Ann. § 5713.02 Duties of assessor
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An assessor, from the maps and descriptions furnished him by the county auditor and other sources of information, shall make a correct and pertinent description of each tract and lot of real property in his district. When he deems it necessary to obtain an accurate description of…

Ohio Rev. Code Ann. § 5713.03 County auditor to determine taxable value of real property

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The county auditor, from the best sources of information available, shall determine, as nearly as practicable, the true value of the fee simple estate, as if unencumbered but subject to any effects from the exercise of police powers or from other governmental actions, of each sep…

Ohio Rev. Code Ann. § 5713.031 Federally subsidized residential rental property reporting

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(A) As used in this section, "federally subsidized residential rental property" means property to which one or more of the following apply: (1) It is part of a qualified low-income housing project, through its compliance and extended use period, as those terms are defined in sect…

Ohio Rev. Code Ann. § 5713.04 Tracts to be valued separately - split listing for tax exemption - deductions

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Each separate parcel of real property shall be valued at its taxable value, excluding the value of the crops, deciduous and evergreen trees, plants, and shrubs growing thereon, and taking into account the diminution in value as the result of the existence of any conservation ease…

Ohio Rev. Code Ann. § 5713.041 Classifying property for purposes of tax reduction

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Each separate parcel of real property shall be classified by the county auditor according to its principal, current use. Vacant lots and tracts of land upon which there are no structures or improvements shall be classified in accordance with their location and their highest and b…

Ohio Rev. Code Ann. § 5713.05 County auditor to list mineral lands - increase or decrease of valuation

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On or before the thirty-first day of March, annually, the county auditor shall make a list of petroleum, oil, and natural gas wells, coal and ore mines, limestone quarries, fireclay pits, and works designed for the production of minerals which have been begun or constructed since…

Ohio Rev. Code Ann. § 5713.051 True value of oil and gas reserves on certain property

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(A) As used in this section:(1) "Oil" means all grades of crude oil.(2) "Gas" means all forms of natural gas.(3) "Well" means an oil or gas well or an oil and gas well.(4) "M.C.F." means one thousand cubic feet.(5) "Commonly metered wells" means two or more wells that share the s…

Ohio Rev. Code Ann. § 5713.06 Apportionment of aggregate valuation of mineral lands by county auditor

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Where the fee of the soil and the minerals, or part of either, of a lot or parcel of land has been previously assessed for taxation in the name of the same person, but the title to the fee of the soil is in one or more persons and the title to such minerals, or any right to the m…

Ohio Rev. Code Ann. § 5713.07 Exempted real estate

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The county auditor, at the time of making the assessment of real property subject to taxation, shall enter in a separate list pertinent descriptions of all burying grounds, public schoolhouses, houses used exclusively for public worship, institutions of purely public charity, rea…

Ohio Rev. Code Ann. § 5713.08 County auditor to make list of exempted property - contents of list - duties of tax commissioner

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(A) The county auditor shall make a list of all real and personal property in the auditor's county that is exempted from taxation. Such list shall show the name of the owner, the value of the property exempted, and a statement in brief form of the ground on which such exemption h…

Ohio Rev. Code Ann. § 5713.081 Collecting delinquent taxes on publicly owned property

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(A) No application for real property tax exemption and tax remission shall be filed with, or considered by, the tax commissioner or county auditor in which tax remission is requested for more than three tax years, and the commissioner or auditor shall not remit more than three ye…

Ohio Rev. Code Ann. § 5713.082 Notification of reentry of property on tax list

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(A) Whenever the county auditor reenters an item of property to the tax list as provided in section 5713.08 of the Revised Code and there has been no conveyance of the property between separate entities, the auditor shall send notice to the owner of the property e ither by certif…

Ohio Rev. Code Ann. § 5713.083 Notice when exempt property ceases to qualify for exemption; charge for failure

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(A) The owner of property appearing on the exempt list shall notify the county auditor, on a form prescribed by the tax commissioner, if the use of the property changes from the use stated on the application for exemption filed for the property. The notification shall be filed wi…

Ohio Rev. Code Ann. § 5713.09 Tax maps of subdivisions

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The board of county commissioners may designate the county engineer to provide for making, correcting, and keeping up to date a complete set of tax maps of the county, and shall employ the necessary number of assistants. Such maps shall show all original lots and parcels of land,…

Ohio Rev. Code Ann. § 5713.10 Appointment of draftsmen

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The county engineer shall appoint the necessary draftsmen and fix the salary thereof, subject to the approval of the board of county commissioners.The salaries of the assistants shall be paid out of the county treasury in the same manner as the salaries of other county officers a…

Ohio Rev. Code Ann. § 5713.12 Ascertaining mortgage indebtedness

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The county auditor shall ascertain from the owner or his agent the amount of the mortgage indebtedness upon each tract and lot in any district. The blanks necessary for the purpose of this section and sections 5713.02 and 5713.03 of the Revised Code shall be furnished by the audi…

Ohio Rev. Code Ann. § 5713.13 Plat and record of tracts of indefinite description

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When an original survey, section, tract, or lot has become divided into such small parcels or fractions so that the description of the several parts thereof is indefinite and doubtful, the county auditor when appraising any such survey, section, tract, or lot, or part thereof, sh…

Ohio Rev. Code Ann. § 5713.14 County auditor may require production of title papers and surveys

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When the assessor has neglected to plat and number the divisions, mentioned in section 5713.13 of the Revised Code or the survey, section, tract, lot, or part thereof, is subdivided after the assessement and appraisal thereof, and the county auditor believes it should be platted …

Ohio Rev. Code Ann. § 5713.15 County auditor may require owner to make survey - auditor may make survey

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If the owner or occupier of a subdivided survey, section, tract, lot, or part thereof fails to appear when required, and to produce the title papers, or produces them in such manner that the county auditor cannot plat and number said subdivisions without a survey, the auditor may…

Ohio Rev. Code Ann. § 5713.16 Recording of plat

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When the title papers are produced to the county auditor, he may plat, allot, and number said subdivisions. The plat made by the auditor shall be recorded upon the records of deeds of the county. After it has been platted and numbered by the auditor, or by the county engineer, it…

Ohio Rev. Code Ann. § 5713.17 Duty to notify county auditor of improvement costing over $2,000 - penalty - examination of buildings

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To enable the county auditor to determine the value and location of buildings and other improvements, any person, other than a railroad company or a public utility whose real property is valued for taxation by the tax commissioner, that constructs any building or other improvemen…

Ohio Rev. Code Ann. § 5713.18 Plats presented to auditor for assessment and entry

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When any person lays out a municipal corporation, any addition thereto, or any subdivision of any lot or tract of land before the plat thereof is recorded, he shall present it to the county auditor, who shall assess and return the taxable valuation of each lot or parcel of land d…

Ohio Rev. Code Ann. § 5713.19 Correction of clerical errors

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A county auditor shall correct any clerical errors, as defined in section 319.35 of the Revised Code, that the auditor discovers concerning the name of the owner, valuation, description, or quantity of any tract or lot contained in the list of real property in the county.

Ohio Rev. Code Ann. § 5713.20 Adding omitted property to tax list

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(A) If the county auditor discovers that any building, structure, or tract of land or any lot or part of either, has been omitted from the list of real property, the auditor shall add it to the list, with the name of the owner, and ascertain the taxable value thereof and place it…

Ohio Rev. Code Ann. § 5713.21 Correction of mistakes in valuing property - addition to duplicate

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The county auditor, if he ascertains that a mistake was made in the valuation of an improvement or betterment of real property or that its valuation was omitted, shall return the correct taxable value, after giving notice to the owner or agent thereof of his intention to do so.Ad…

Ohio Rev. Code Ann. § 5713.22 Taxation of forest lands - forest land defined

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As used in sections 5713.22 to 5713.26 of the Revised Code, "forest land" consists of any land bearing a stand of trees which the chief of the division of forestry determines is suitable for classification under such sections.

Ohio Rev. Code Ann. § 5713.23 Taxation of forest lands - rate - method of determining forest land subject to tax

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Forest land which the owner thereof declares is devoted exclusively to forestry or timber growing under the rules prescribed under the authority of section 5713.24 of the Revised Code, shall be taxed annually at fifty per cent of the local tax rate upon its value as determined un…

Ohio Rev. Code Ann. § 5713.24 Rules, forms, tax blanks - application fee

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All rules, forms, and tax blanks that are used in the administration of sections 5713.22 to 5713.26 of the Revised Code shall be prepared by the chief of the division of forestry and become effective when approved by the tax commissioner. The chief also shall determine the amount…

Ohio Rev. Code Ann. § 5713.25 Withdrawal of forest lands from classification

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Forest lands which have been listed for taxation in accordance with section 5713.23 of the Revised Code may be withdrawn from such class upon certification to the chief of the division of forestry of such intention by the owner thereof. The chief shall send a copy of said certifi…

Ohio Rev. Code Ann. § 5713.26 Failure to conform to rules - posting of notice

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Any owner of forest land taxed in accordance with section 5713.23 of the Revised Code who in the opinion of the chief of the division of forestry has not exercised reasonable care in the protection and maintenance of the forest or who has violated the rules of the chief as to the…

Ohio Rev. Code Ann. § 5713.30 Agricultural land definitions

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As used in sections 5713.31 to 5713.37 and 5715.01 of the Revised Code: (A) "Land devoted exclusively to agricultural use" means: (1) Tracts, lots, or parcels of land totaling not less than ten acres to which, during the three calendar years prior to the year in which application…

Ohio Rev. Code Ann. § 5713.31 County auditor to value land for real property tax purposes - application fee

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(A) At any time after the first Monday in January and prior to the first Monday in March of any year, an owner of agricultural land may file an application with the county auditor of the county in which such land is located, requesting the auditor to value the land for real prope…

Ohio Rev. Code Ann. § 5713.32 County auditor to notify applicant when land not devoted exclusively to agricultural use

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(A) Prior to the first Monday in October, the county auditor shall notify each person who filed an application or an amended application under section 5713.31 of the Revised Code and whose land the auditor determines is not land devoted exclusively to agricultural use, of the rea…

Ohio Rev. Code Ann. § 5713.33 Agricultural land tax list - contents of list

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(A) The county auditor shall make and maintain an "agricultural land tax list," on forms prescribed by the tax commissioner, listing each tract, lot or parcel of land which has been valued for tax purposes as land devoted exclusively to agricultural use under section 5713.31 of t…

Ohio Rev. Code Ann. § 5713.34 Portion of tax savings on converted lands may be recouped

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(A)(1) Upon the conversion of all or any portion of a tract, lot, or parcel of land devoted exclusively to agricultural use a portion of the tax savings upon such converted land shall be recouped as provided for by Section 36, Article II, Ohio Constitution by levying a charge on …

Ohio Rev. Code Ann. § 5713.35 Conversion of land on agricultural land tax list - determination of charges

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On or before the second Monday in September the county auditor shall examine the agricultural land tax list maintained under section 5713.33 of the Revised Code and determine if there has been a conversion of land devoted exclusively to agricultural use of any tract, lot, or parc…

Ohio Rev. Code Ann. § 5713.351 Failure to file an initial or renewal application

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If the county auditor has determined under section 5713.35 of the Revised Code that a conversion of land has occurred with respect to any tract, lot, or parcel on the agricultural land tax list because of a failure to file an initial or renewal application, and if the auditor, up…

Ohio Rev. Code Ann. § 5713.36 Application for valuation of land

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On or before the fifteenth of January of each year, the county auditor shall mail to each current owner of land that was valued as land devoted exclusively to agricultural use during the next preceding calendar year, an application for the valuation of such land as land devoted e…

Ohio Rev. Code Ann. § 5713.37 Prohibited act

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No person shall knowingly give any false information in an application filed under section 5713.31 of the Revised Code.

Ohio Rev. Code Ann. § 5713.38 Application for change of valuation of land

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Notwithstanding section 5713.31 of the Revised Code, in any year in which the county auditor has not advertised the completion of his reappraisal or equalization or notified the owner of agricultural land of a change in the valuation of such land prior to the date on which the ow…

Ohio Rev. Code Ann. § 5713.99 Penalty

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Whoever violates section 5713.37 of the Revised Code is guilty of a misdemeanor of the first degree.