Ohio Code 5715.42 – Notice to tax commissioner of discovery of taxable property
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If any county auditor or county board of revision discovers the existence of any taxable property subject to be listed and assessed for taxation in another county, such auditor or board shall notify the tax commissioner and shall transmit to him by mail all the information they have concerning such property.
Terms Used In Ohio Code 5715.42
- 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
- Property: means real and personal property. See Ohio Code 1.59