Tax Rules: Final: 5703-25
5703-25-56 Real estate assessment fund; competitive
bidding requirement
(A) Under division (F) of section 5713.01 of the Revised
Code, any contract for goods or services related to the
auditor's duties as assessor, except those for the
professional services of an appraiser, shall be awarded
pursuant to the competitive bidding procedures set forth in
sections 307.86 to 307.92 of the Revised Code. Examples of
contracts that require competitive bidding include, but are
not limited to, contracts for mapping, computers, and
reproduction on any medium of any documents, records,
photographs, microfiche, or magnetic tapes. The only
assessment-related contracts of the county auditor that are
not subject to the competitive bidding procedures are the
contracts for the professional services of an appraiser.
(B) Contracts that contain both the professional services of
an appraiser and computer, mapping, reproduction, or any
other services that are not the professional services of an
appraiser are subject to the competitive bidding procedures
mentioned above.
(C) A contract to purchase computer software is not a
contract for the professional services of an appraiser and is
subject to the competitive bidding procedures. A contract to
purchase computer software includes a contract for computer
programming services to create or modify computer software.
(D) If an appraiser uses computer hardware or software,
either the appraiser's own or the county's equipment, in the
performance of the appraisal services, all the services are
deemed to be appraisal services, and a contract for such
services is not subject to the competitive bidding
procedures.
(E) Any contract, whether in whole or in part, for the
preparation of tax maps as defined in paragraph (B)(2) of
rule 5703-25-55 of the Administrative Code is subject to the
competitive bidding procedures mentioned above, even if the
services contained therein might otherwise be considered to
be the professional services of an appraiser, and even if the
services are performed by engineers, surveyors, consultants,
or others who would otherwise be exempted from competitive
bidding by section 307.86 of the Revised Code.
(F) Any contract for the assessment-related services of a
person who is not an appraiser is subject to the competitive
bidding procedures, even if that person would otherwise be
exempted from the competitive bidding procedures by section
307.86 of the Revised Code; for example, contracts with
accountants, attorneys at law, and consultants.
(G) For purposes of this rule and division (F) of section
5713.01 of the Revised Code, the professional services of an
appraiser are any assessment-related services performed by
persons who are professional appraisers and who are on the
tax commissioner's list of appraisal firms and individual
appraisers that have created a file pursuant to paragraphs
(J) and (K) of rule 5703-25-08 of the Administrative Code,
and which include:
(1) The direct appraisal of real property either for a
sexennial reappraisal, a triennial update, annual
maintenance, or for any other special appraisal contract for
the determination of "true value in money" or "true value" of
all real property as defined in paragraph (A) of rule
5703-25-05 of the Administrative Code, or for the
determination of "current agricultural use value of land" as
defined in paragraph (B)(2) of rule 5703-25-30 of the
Administrative Code;
(2) The direct appraisal of manufactured or mobile homes
taxed like real property under section 4503.06(D)(2) of the
Ohio Revised Code;
(3) Preparation and updating of property record cards,
including parcel sketching on any medium;
(4) The use of computer hardware and software to perform the
services listed in paragraphs (G)(1), (G)(2), and (G)(3) of
this rule;
(5) Appraisal consulting services relating to the services
described in paragraphs (G)(1), (G)(2), and (G)(3) of this
rule; and
(6) The support of values in administrative or judicial
proceedings.
(H) For purposes of this rule and division (F) of section
5713.01 of the Revised Code, the professional services of an
appraiser do not include:
(1) The sale of computer hardware and software;
(2) Any mapping projects;
(3) The reproduction of documents, including videodisc
imaging;
(4) Any assessment-related services performed by persons who
are not professional appraisers and who are not on the tax
commissioner's list of appraisal firms and individual
appraisers that have created a file pursuant to paragraphs
(J) and (K) of rule 5703-25-08 of the Administrative Code;
and
(5) Any other services not listed in paragraph (G) of this
rule.
(I) Notwithstanding any other paragraph of this rule, no
assessment-related contract is required to be competitively
bid if its cost is not in excess of the dollar limitation
contained in section 307.86 of the Revised Code. This dollar
limitation should apply separately to each purchase or lease
only if it may reasonably and in good faith constitute a
separate contract or purchase order. The purchase or lease
may not be split into separate contracts or orders for the
purpose of avoiding the competitive bidding procedures. What
constitutes a "purchase" for purposes of section 307.86 of
the Revised Code is a question of fact to be determined on a
case-by-case basis.
Effective: 11-18-04
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5713.01
Prior effective dates: 5-10-93, 7-15-96 as 5705-9-02,
9-18-03