Legal Resources - Tax Rules

Tax Rules: Final: 5703-25

Final Tax Rules - Real Property Tax

This web page is continuously updated by the Ohio Department of Taxation to provide a list of all rules under Ohio Administrative Code 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. If you feel there is an error or have a question regarding a rule, please contact this Department's Office of Chief Counsel at (614) 466-6750.

Real Property Tax

Rule No.


5703-25-01 Public notice of any proposed change in rules.  last revised 9-18-03
5703-25-05 Definitions.  last revised 9-18-03
5703-25-06 Equalization procedures.  last revised 9-18-03
5703-25-07 Appraisals.  last revised 9-18-03
5703-25-08 Procedure prior to actual appraisal.  last revised 11-18-04
5703-25-09 Adoption and use of property records.  last revised 9-18-03
5703-25-10 Classification of real property and coding of records.  last revised 12-15-05
5703-25-11 Valuation of land.  last revised 9-18-03
5703-25-12 Valuation of buildings, structures, fixtures and improvements to land.  last revised 9-18-03
5703-25-13 Review of appraisal.  last revised 9-18-03
5703-25-14 Documents to be filed in the county auditor's office.  last revised 9-18-03
5703-25-15 Documents to be filed with the department of taxation.  last revised 9-18-03
5703-25-16 Procedure after reappraisal or update.  last revised 9-18-03
5703-25-17 Application of rules.  Effective 12-28-73
5703-25-18 Partial exemption from real property tax.  Effective 12-15-05
5703-25-30 Definitions.   last revised 9-18-03
5703-25-31 General.  last revised 9-18-03
5703-25-32 Agricultural advisory committee.  last revised 9-18-03
5703-25-33 Current agricultural use value of land table or tables.  last revised 9-18-03
5703-25-34 Use of prescribed agricultural use value of land tables by county auditor.  last revised 9-18-03
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 tax year 1972 or later.  last revised 9-18-03 
5703-25-36 Application of rules.  last revised 9-18-03
5703-25-45 Tax reduction factor; computation; minimum for schools.  last revised 9-18-03
5703-25-46 Tax reduction factor; certification; composite factor.  last revised 9-18-03
5703-25-47 Tax reduction factor; allocating taxes collected from each tax levy.  last revised 9-18-03
5703-25-48 Tax reduction factor; estimated factors; correcting errors.  last revised 9-18-03
5703-25-49 Tax reduction factor; emergency school levy phase-in.  last revised 9-18-03
5703-25-55 Real estate assessment fund; expenditures; allowable; disallowable; procedures.  last revised 11-18-04
5703-25-56 Real estate assessment fund; competitive bidding requirement.  last revised 11-18-04