Ohio Revised Code|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 5715.012 | 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 5715.12 | 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 5715.16 | 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 5715.48 | 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 5715.701 | Discharge of lien by county recorder - recording of release.

Section 5715.99 | Penalty.