Ohio Code 711.104 – Entry of lots shown on plat upon tax list
When a plat has been recorded under the provisions of section 711.103 of the Revised Code, the lots shown thereon shall be entered upon the tax list for taxation according to their lot numbers and subdivision, and conveyances made by lot number and subdivision shall be legally sufficient to pass title.
Terms Used In Ohio Code 711.104
- Plat: means a map of a tract or parcel of land. See Ohio Code 711.001
- Subdivision: means either of the following:
(1) The division of any parcel of land shown as a unit or as contiguous units on the last preceding general tax list and duplicate of real and public utility property, into two or more parcels, sites, or lots, any one of which is less than five acres for the purpose, whether immediate or future, of transfer of ownership, provided, however, that the following are exempt:
(a) A division or partition of land into parcels of more than five acres not involving any new streets or easements of access;
(b) The sale or exchange of parcels between adjoining lot owners, where that sale or exchange does not create additional building sites;
(c) If the planning authority adopts a rule in accordance with section 711. See Ohio Code 711.001