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

103

Dairy farms

104

Poultry farms

105

Fruit and nut farms

106

Vegetable farms

107

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

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: 10/3/2016
Five Year Review (FYR) Dates: 07/14/2016 and 10/03/2021
Promulgated Under: 119.03
Statutory Authority: 5703.05
Rule Amplifies: 5713.041
Prior Effective Dates: 12/28/1973, 11/1/1977, 10/20/1981, 9/14/1984 (Emer.), 12/11/1984, 9/18/03, 12/15/05