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U.S. State Codes
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Ohio
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Title [57] LVII TAXATION
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Chapter 5715 - BOARDS OF REVISION; EQUALIZATION...
Chapter 5715 - BOARDS OF REVISION; EQUALIZATION OF ASSESSMENTS
Section 5715.01 - Tax commissioner to supervise assessments by county auditors - rules and procedure - county board of revision.
Section 5715.011 - [Repealed].
Section 5715.012 - Sales assessment ratio studies.
Section 5715.02 - Members of county board of revision - hearing board - quorum - power to administer oaths.
Section 5715.03 - Payment of compensation and expenses.
Section 5715.04 - Office hours - conditions of employment.
Section 5715.05 - Offices - equipment and supplies.
Section 5715.06 - Number of experts - compensation - civil service.
Section 5715.07 - Public inspection of documents relating to assessments.
Section 5715.08 - Minutes of meetings - preservation of minutes and evidence.
Section 5715.09 - Organization of county board of revision - meetings - record.
Section 5715.10 - Valuation of real property - county board of revision may summon and examine persons as to property.
Section 5715.11 - Duty of county board of revision to hear complaints.
Section 5715.12 - Duty to give notice before increasing valuation - service.
Section 5715.13 - Application for decrease in valuation; electronic complaint and application.
Section 5715.14 - Action certified to auditor - correction of tax lists.
Section 5715.15 - Omissions or incorrect valuation reported to county auditor - corrections.
Section 5715.16 - County board of revision to make necessary corrections in assessments.
Section 5715.17 - Notice that work of equalization completed - county auditor to furnish certificates and notice.
Section 5715.18 - Additional notice of change in assessment.
Section 5715.19 - Complaint against valuation or assessment - determination of complaint - tender of tax - determination of common level of assessment.
Section 5715.20 - Certification of action of county board of revision - time for appeal.
Section 5715.21 - Payment of tax shall not abate complaint or appeal.
Section 5715.22 - Credit and repayment of overpaid taxes.
Section 5715.23 - Abstract of real property transmitted to tax commissioner.
Section 5715.24 - Review of assessment by tax commissioner - change of aggregate value.
Section 5715.25 - Statement to county auditor of change in aggregate value.
Section 5715.251 - Appeal of determination of change in abstract of real property.
Section 5715.26 - County auditor to adjust valuation and transmit adjusted abstract.
Section 5715.27 - Application for exemption - rights of board of education - complaint against exemption.
Section 5715.271 - Burden of proof of entitlement to exemption on property owner.
Section 5715.28 - Decisions by department of taxation shall be binding.
Section 5715.29 - Rules, orders and instructions of tax commissioner.
Section 5715.30 - Tax commissioner shall furnish forms.
Section 5715.31 - Power of tax commissioner to compel obedience to orders.
Section 5715.32 - Power to require conferences.
Section 5715.33 - Sexennial reappraisal - reassessment of improperly assessed property.
Section 5715.34 - Duty of county auditor to make reassessment.
Section 5715.35 - Compilation, publication, and distribution of tax laws by tax commissioner.
Section 5715.36 - County to pay assessment and hearing expenses of tax commissioner.
Section 5715.37 - Tax commissioner to appear in court cases involving valuations.
Section 5715.38 - Proceedings to remedy improper administration.
Section 5715.39 - Remittance of illegally assessed taxes or late payment penalty.
Section 5715.40 - Department of taxation may assign duties to auditors.
Section 5715.41 - Right of assessment official to examine public record - exception - exhibition of authority.
Section 5715.42 - Notice to tax commissioner of discovery of taxable property.
Section 5715.43 - Notice to prosecuting attorney of violation of laws.
Section 5715.44 - Prosecuting attorney is legal adviser in matters of taxation.
Section 5715.441 - Powers and duties with respect to recoupment charge.
Section 5715.45 - Prohibition against failure to perform duties imposed by law.
Section 5715.46 - Prohibition against neglect of duty or fraudulent assessment.
Section 5715.47 - [Repealed].
Section 5715.48 - Prohibition against fraudulent valuation.
Section 5715.49 - Prohibition against former or present official divulging information.
Section 5715.50 - Prohibition against former or present employee divulging information.
Section 5715.51 - Prohibition against political activity by certain officials.
Section 5715.61 - [Repealed].
Section 5715.70 - Release of lien on real property situated in county.
Section 5715.701 - Discharge of lien by county recorder - recording of release.
Section 5715.99 - Penalty.