Legal Resources - Tax Rules

Tax Rules: Final: 5703-25

5703-25-10 Classification of real property and coding of records

(A) As required by section 5713.041 of the Revised Code, the county auditor shall classify each parcel of taxable real property in the county into one of the two following classifications, which are:

(1) Residential and agricultural land and improvements;

(2) All other taxable land and improvements, including commercial, industrial, mineral and public utility land and improvements.

(B) Each separate parcel of real property with improvements shall be classified according to its principal and current use, and each vacant parcel of land shall be classified in accordance with its location and its highest and best probable legal use. In the case where a single parcel has multiple uses the principal use shall be the use to which the greatest percentage of the value of the parcel is devoted. The following definitions shall be used by the county auditor to determine the proper classification of each such parcel of real property:

(1) "Agricultural land and improvements" - The land and improvements to land used for agricultural purposes, including, but not limited to, general crop farming, dairying, animal and poultry husbandry, market and vegetable gardening, floriculture, nurseries, fruit and nut orchards, vineyards and forestry.

(2) "Mineral land and improvement" - Land, and the buildings and improvements thereon, used for mining coal and other minerals as well as the production of oil and gas including the rights to mine and produce such minerals whether separated from the fee or not.

(3) "Industrial land and improvements" - The land and improvements to land used for manufacturing, processing, or refining foods and materials, and warehouses used in connection therewith.

(4) "Commercial land and improvements" - The land and improvements to land which are owned or occupied for general commercial and income producing purposes and where production of income is a factor to be considered in arriving at true value, including, but not limited to, apartment houses, hotels, motels, theaters, office buildings, warehouses, retail and wholesale stores, bank buildings, commercial garages, commercial parking lots, and shopping centers.

(5) "Residential land and improvements" - The land and improvements to the land used and occupied by one, two, or three families.

(C) Each property record of taxable real property shall be coded in accordance with the code groups provided for in this paragraph. Each property record of exempt property shall also be coded in accordance with the code groups for exempt property. The county auditor shall annually furnish to the tax commissioner an abstract of taxable values in which is set out in separate columns the aggregate taxable values of land and improvements in each taxing district for each of the major code groups provided for in this paragraph, and an abstract of exempt values in which is set out in separate columns the aggregate exempt values of land and improvements in each taxing district for each of the major exempt code groups provided for in this paragraph.

Major Use and Codes

Code No. Group Use

100 to 199 Incl. Taxable agricultural real property

200 to 299 Incl. Taxable mineral lands and rights

300 to 399 Incl. Taxable industrial real property

400 to 499 Incl. Taxable commercial real property

500 to 599 Incl. Taxable residential real property

600 to 699 Incl. Exempt real property

700 to 799 Incl. Special tax abatements for improvements

800 to 899 Public Utilities

The first digit identifies the major use and the last two digits the sub-use or group. Parcels, other than exempt property, that are vacant (no structures or improvements present) shall be coded 100, 200, 300, 400 or 500 depending on the respective class unless part of an existing unit. Certain numbers are left blank to provide for future expansion.

Use

100 Agricultural vacant land

101 Cash - grain or general farm

102 Livestock farms other than dairy and poultry

003 Dairy farms

104 Poultry farms

005 Fruit and nut farms

106 Vegetable farms

007 Tobacco farms

108 Nurseries

109 Green houses, vegetables and floraculture

110 Agricultural vacant land "qualified for current agricultural use value"

111 Cash - grain or general farm "qualified for current agricultural use value"

112 Livestock farms other than dairy and poultry "qualified for current agricultural use value"

113 Dairy farms "qualified for current agricultural use value"

114 Poultry farms "qualified for current agricultural use value"

115 Fruit and nut farms "qualified for current agricultural use value"

116 Vegetable farms "qualified for current agricultural use value"

117 Tobacco farms "qualified for current agricultural use value"

120 Timber or forest lands not qualified for the Current Agricultural Use Value program pursuant to section 5713.31 of the Revised Code or the Forest Land Tax program pursuant to section 5713.23 of the Revised Code

121 Timber land taxed at its "current agricultural use value" as land used for the growth of noncommercial timber pursuant to section 5713.30(A)(1) of the Revised Code

122 Timber land taxed at its "current agricultural use value" as land used for the commercial growth of timber

123 Forest land qualified for and taxed under the Forest Land Tax program in compliance with the program requirements in place prior to November 7, 1994

124 Forest land qualified for and taxed under the Forest Land Tax program in compliance with the program requirements in place on or after November 7, 1994

190 Other agricultural use

199 Other agricultural use "qualified for current use value"

210 Coal lands - surface and rights

220 Coal rights - working interest

230 Coal rights - separate royalty interest

240 Oil and gas rights - working interest

250 Oil and gas rights - separate royalty interest

260 Other minerals

300 Industrial - vacant land

310 Food and drink processing plants and storage

320 Foundries and heavy manufacturing plants

330 Manufacturing and assembly, medium

340 Manufacturing and assembly, light

350 Industrial warehouses

360 Industrial truck terminals

370 Small shops (machine, tool & die, etc.)

380 Mines and quarries

390 Grain elevators

399 Other industrial structures

400 Commercial - vacant land

401 Apartments - 4 to 19 rental units

402 Apartments - 20 to 39 rental units

403 Apartments - 40 or more rental units

410 Motels and tourist cabins

411 Hotels

412 Nursing homes and private hospitals

415 Trailer or mobile home park

416 Commercial camp grounds

419 Other commercial housing

420 Small (under 10,000 sq. ft.) detached retail stores

421 Supermarkets

422 Discount stores and junior department stores

424 Full line department stores

425 Neighborhood shopping center

426 Community shopping center

427 Regional shopping center

429 Other retail structures

430 Restaurant, cafeteria and/or bar

435 Drive-in restaurant or food service facility

439 Other food service structures

440 Dry cleaning plants and laundries

441 Funeral homes

442 Medical clinics and offices

444 Full service banks

445 Savings and loans

447 Office buildings - 1 and 2 stories

448 Office buildings - 3 or more stories - walk up

449 Office buildings - 3 or more stories – elevator

450 Condominium office units

452 Automotive service station

453 Car washes

454 Automobile car sales and services

455 Commercial garages

456 Parking garage, structures and lots

460 Theaters

461 Drive-in theaters

462 Golf driving ranges and miniature golf courses

463 Golf courses

464 Bowling alleys

465 Lodge halls and amusement parks

480 Commercial warehouses

482 Commercial truck terminals

490 Marine service facilities

496 Marina (small boat)

499 Other commercial structures

500 Residential vacant land

510 Single family dwelling

520 Two family dwelling

530 Three family dwelling

550 Condominium residential unit

560 House trailers or mobile homes affixed to real estate

599 Other residential structures

In the residential coding the third or last digit indicates the size of tract used for residential property.

0 Platted Lot

1 Unplatted -0 to 9.99 acres

2 " 10 to 19.99 acres

3 " 20 to 29.99 acres

4 " 30 to 39.99 acres

5 " 40 or more acres

600 Exempt property owned by United States of America

610 Exempt property owned by state of Ohio

620 Exempt property owned by counties

630 Exempt property owned by townships

640 Exempt property owned by municipalities

645 Exempt property owned or acquired by metropolitan housing authorities

650 Exempt property owned by board of education

660 Exempt property owned by park districts (public)

670 Exempt property owned by colleges, academies (private)

680 Charitable exemptions - hospitals - homes for aged, etc.

685 Churches, etc., public worship

690 Graveyards, monuments, and cemeteries

700 Community urban redevelopment corporation tax abatements (R.C. 1728.10)

710 Community reinvestment area tax abatements (R.C. 3735.61)

720 Municipal improvement tax abatements (R.C. 5709.41)

730 Municipal urban redevelopment tax abatements (R.C. 725.02)

740 Other tax abatements (R.C. 165.01 and 303.52)

800 Agricultural land and improvements owned by a public utility other than a railroad

810 Mineral land and improvements owned by a public utility other than a railroad

820 Industrial land and improvements owned by a public utility other than a railroad

830 Commercial land and improvements (including all residential property) owned by a public utility other than a railroad

840 Railroad real property used in operations

850 Railroad real property not used in operations

860 Railroad personal property used in operations

870 Railroad personal property not used in operations

880 Public Utility personal property other than rail-roads

(D) The coding system provided in this rule shall be effective for tax year 1985.

(E) Nothing contained in this rule however, shall cause the valuation of any parcel of real property to be other than its true value in money or be construed as an authorization for any parcel of real property in any class in any county to be valued for tax purposes at any other value than its "taxable value" as set out in rule 5703-25-05 of the Administrative Code.

Effective: 12-15-05

Promulgated under: 5703.14

Authorized by: 5703.05

Amplifies: 5713.041

Prior effective dates: 12-28-73, 11-1-77, 10-20-81, 9-14-84 (Emer.), 12-11-84, 9-18-03