Real Property Tax

This web page is currently being updated by the Ohio Department of Taxation to provide a list of all rules under Ohio Administrative Code Chapter 5703.  The posting of rules on this site is for informational purposes and is believed to be accurate.  By posting rules on this site, neither the State of Ohio nor the Ohio Department of Taxation assumes any liability for any errors or omissions, or in any other respect.
 

Real Property Proposed Rule Changes

Rule Number

Proposed Rule 

5703-25-01 Valuation of Land
5703-25-05 Definitions
5703-25-06 Equalization Procedures
5703-25-07 Appraisals
5703-25-08 Procedure Prior to Actual Appraisal
5703-25-09 Adoption and Use of Property Records
5703-25-10 Classification of Real Property and Coding of Records
5703-25-11 Valuation of Land
5703-25-12 Valuation of Buildings, Structures, Fixtures, and Improvements to Land
5703-25-13 Review of Appraisal
5703-25-14 Documents to be Filed in the County Auditor's Office
5703-25-15 Documents to be Filed with Department of Taxation
5703-25-16 Procedural after Reappraisal or Update
5703-25-17 Application of Rules
5703-25-30 Definitions
5703-25-31 General
5703-25-32 Agricultural Advisory Committee
5703-25-33 Current Agricultural Use of Land Tables or Tables
5703-25-34 Use of Prescribed Agricultural Use Value of Land Tables by County Auditor
5703-25-35 Determination of current Agricultural Use Taxable Value of Land and Total Taxable Value of Parcels in Counties that completed sexennial reappraisals for 1972 or later
5703-25-36 Application of Rules
5703-25-45 Tax Reduction Factor; Computation; Minimum for Schools
5703-25-46 Tax Reduction Factor; Certification; Composite Factor
5703-25-47 Tax Reduction Factor; Allocating Taxes from Each Tax Levy
5703-25-48 Tax Reduction Factor; Estimated Factors; Correcting Errors
5703-25-49 Tax Reduction Factor; Emergency School Levy Phase-In
5703-25-55 Real Estate Assessment Fund; Expenditures; Allowable; Disallowable; Procedures
5703-25-56 Real Estate Assessment Fund; Competitive Bidding Requirement