| Boards of Revision; Equalization of Assessments

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  2. Ohio Revised Code
  3. | Taxation
  4. | Boards of Revision; Equalization of Assessments

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Section
5715.01

| Tax Commissioner to Supervise Assessments by County Auditors - Rules and Procedure - County Board of Revision.

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
5715.06

| 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
5715.012

| Sales Assessment Ratio Studies.

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
5715.26

| County Auditor to Adjust Valuation and Transmit Adjusted Abstract.

Section
5715.27

| Application for Exemption - Rights of Board of Education - Complaint Against Exemption.

Section
5715.28

| 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
5715.45

| Prohibition Against Failure to Perform Duties Imposed by Law.

Section
5715.46

| Prohibition Against Neglect of Duty or Fraudulent Assessment.

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
5715.70

| Release of Lien on Real Property Situated in County.

Section
5715.99

| Penalty.

Section
5715.251

| Appeal of Determination of Change in Abstract of Real Property.

Section
5715.271

| Burden of Proof of Entitlement to Exemption on Property Owner.

Section
5715.441

| Powers and Duties With Respect to Recoupment Charge.

Section
5715.701

| Discharge of Lien by County Recorder - Recording of Release.