LAW
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Ohio Laws and Rules
(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 (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: 12/15/2005
R.C. 119.032 review dates: Exempt
Promulgated Under: 5703.14
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