When any person lays out a municipal corporation, any addition thereto, or any subdivision of any lot or tract of land field artillery gift shop before the plat thereof is recorded, he shall present it to the county auditor, who shall assess and return the taxable valuation of each.
The charges levied under this section shall constitute a lien of the state upon such converted land as of the first day of January of the tax year in which the charge is levied and shall continue until discharged as provided by law.When the title papers are produced to the county auditor, he may plat, allot, and number said subdivisions.Subject to division (A 1) of section 5713.34 of the Revised Code, tracts, lots, or parcels of land or portions thereof used for a conservation practice or devoted to a land retirement or conservation program under an agreement with an agency of the federal government.The notice shall describe the property and indicate that the owner may reapply for tax exemption by filing an application for exemption as provided in section 5715.27 of the Revised Code, and that failure to file such an application within the proper time period will.If the auditor finds that the value of any such lot or parcel of land or any such right to the minerals therein has decreased by one hundred dollars or more by reason of such exhaustion or of such failure to find or develop,.The expenses shall be collected as are other taxes against the land, and when collected paid over to the parties entitled thereto on the warrant of the auditor.As computed under division (C 1) of this section.Of the Revised Code necessary for the implementation of this section, including rules establishing both of the following: (1) The form and manner by which persons may apply to the superintendent to offer a thirty-hour course or continuing education course as described in division (A.(A) Whenever the county auditor reenters an item of property to the tax list as provided in section 5713.08 of the Revised Code and there has been no conveyance of the property between separate entities, the auditor shall send notice by certified mail to the.For the purposes of this section, the average operating expense is forty per cent of annual gross revenue.Except as otherwise provided in division (B) of section 5709.40, division (B) of section 5709.41, division (A 2) of section 5709.73, or division (D) of section 5709.77 of the Revised Code, the classification required by this section is solely for the purpose of making the.(A) No application for real property tax exemption and tax remission shall be filed with, or considered by, the tax commissioner or county auditor in which tax remission is requested for more than three tax years, and the commissioner or auditor shall not remit more.A county auditor shall correct any clerical errors, as defined in section 319.35 of the Revised Code, that the auditor discovers concerning the name of the owner, valuation, description, or quantity of any tract or lot contained in the list of real property in the.(I) As used in this section, "internet identifier of record" has the same meaning as in section.312 of the Revised Code.For commonly metered wells, "production through secondary recovery methods" means total production from all wells with production through secondary recovery methods divided by the number of the those wells.The county auditor, at the time of making the assessment of real property subject to taxation, shall enter in a separate list pertinent descriptions of all burying grounds, public schoolhouses, houses used exclusively for public worship, institutions of purely public charity, real property used exclusively.Amended by 129th General AssemblyFile.186, HB 510, 1, eff.The salaries of the assistants shall be paid out of the county treasury in the same manner as the salaries of other county officers are paid.The commissioner shall adopt rules governing the classification of property under this section, and no property shall be so classified except in accordance with such rules.
TBD, HB 523, 1, eff.