§ 5713.01 County auditor shall be assessor – assessment procedure – employees
§ 5713.011 Notice that applicant may apply for reduction in taxes
§ 5713.012 Project managers for mass appraisals
§ 5713.02 Duties of assessor
§ 5713.03 County auditor to determine taxable value of real property
§ 5713.031 Federally subsidized residential rental property reporting
§ 5713.04 Tracts to be valued separately – split listing for tax exemption – deductions
§ 5713.041 Classifying property for purposes of tax reduction
§ 5713.05 County auditor to list mineral lands – increase or decrease of valuation
§ 5713.051 True value of oil and gas reserves on certain property
§ 5713.06 Apportionment of aggregate valuation of mineral lands by county auditor
§ 5713.07 Exempted real estate
§ 5713.08 County auditor to make list of exempted property – contents of list – duties of tax commissioner
§ 5713.081 Collecting delinquent taxes on publicly owned property
§ 5713.082 Notification of reentry of property on tax list
§ 5713.083 Notice when exempt property ceases to qualify for exemption; charge for failure
§ 5713.09 Tax maps of subdivisions
§ 5713.10 Appointment of draftsmen
§ 5713.12 Ascertaining mortgage indebtedness
§ 5713.13 Plat and record of tracts of indefinite description
§ 5713.14 County auditor may require production of title papers and surveys
§ 5713.15 County auditor may require owner to make survey – auditor may make survey
§ 5713.16 Recording of plat
§ 5713.17 Duty to notify county auditor of improvement costing over $2,000 – penalty – examination of buildings
§ 5713.18 Plats presented to auditor for assessment and entry
§ 5713.19 Correction of clerical errors
§ 5713.20 Adding omitted property to tax list
§ 5713.21 Correction of mistakes in valuing property – addition to duplicate
§ 5713.22 Taxation of forest lands – forest land defined
§ 5713.23 Taxation of forest lands – rate – method of determining forest land subject to tax
§ 5713.24 Rules, forms, tax blanks – application fee
§ 5713.25 Withdrawal of forest lands from classification
§ 5713.26 Failure to conform to rules – posting of notice
§ 5713.30 Agricultural land definitions
§ 5713.31 County auditor to value land for real property tax purposes – application fee
§ 5713.32 County auditor to notify applicant when land not devoted exclusively to agricultural use
§ 5713.33 Agricultural land tax list – contents of list
§ 5713.34 Portion of tax savings on converted lands may be recouped
§ 5713.35 Conversion of land on agricultural land tax list – determination of charges
§ 5713.351 Failure to file an initial or renewal application
§ 5713.36 Application for valuation of land
§ 5713.37 Prohibited act
§ 5713.38 Application for change of valuation of land
§ 5713.99 Penalty
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Terms Used In Ohio Code > Chapter 5713 - Assessing Real Estate

  • agriculture: includes farming; ranching; aquaculture; algaculture meaning the farming of algae; apiculture and related apicultural activities, production of honey, beeswax, honeycomb, and other related products; horticulture; viticulture, winemaking, and related activities; animal husbandry, including, but not limited to, the care and raising of livestock, equine, and fur-bearing animals; poultry husbandry and the production of poultry and poultry products; dairy production; the production of field crops, tobacco, fruits, vegetables, nursery stock, ornamental shrubs, ornamental trees, flowers, sod, or mushrooms; timber; pasturage; any combination of the foregoing; the processing, drying, storage, and marketing of agricultural products when those activities are conducted in conjunction with, but are secondary to, such husbandry or production; and any additions or modifications to the foregoing made by the director of agriculture by rule adopted in accordance with Chapter 119 of the Revised Code. See Ohio Code 1.61
  • Amortization: Paying off a loan by regular installments.
  • Another: when used to designate the owner of property which is the subject of an offense, includes not only natural persons but also every other owner of property. See Ohio Code 1.02
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • in writing: includes any representation of words, letters, symbols, or figures; this provision does not affect any law relating to signatures. See Ohio Code 1.59
  • Internet: means the international computer network of both federal and nonfederal interoperable packet switched data networks, including the graphical subnetwork known as the world wide web. See Ohio Code 1.59
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes an individual, corporation, business trust, estate, trust, partnership, and association. See Ohio Code 1.59
  • Personal property: All property that is not real property.
  • Property: means real and personal property. See Ohio Code 1.59
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Rule: includes regulation. See Ohio Code 1.59
  • state: means the state of Ohio. See Ohio Code 1.59
  • United States: includes all the states. See Ohio Code 1.59