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.

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Major Use and Codes

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Code No. Group Use

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100 to 199 Incl. Taxable agricultural real property

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200 to 299 Incl. Taxable mineral lands and rights

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300 to 399 Incl. Taxable industrial real property

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400 to 499 Incl. Taxable commercial real property

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500 to 599 Incl. Taxable residential real property

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600 to 699 Incl. Exempt real property

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700 to 799 Incl. Special tax abatements for improvements

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800 to 899 Public Utilities

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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.

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Use

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100 Agricultural vacant land

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101 Cash - grain or general farm

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102 Livestock farms other than dairy and poultry

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103 Dairy farms

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104 Poultry farms

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105 Fruit and nut farms

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106 Vegetable farms

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107 Tobacco farms

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108 Nurseries

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109 Green houses, vegetables and floraculture

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

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

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

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113 Dairy farms "qualified for current agricultural use value"

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114 Poultry farms "qualified for current agricultural use value"

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

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116 Vegetable farms "qualified for current agricultural use value"

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117 Tobacco farms "qualified for current agricultural use value"

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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

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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

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

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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

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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

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190 Other agricultural use

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199 Other agricultural use "qualified for current use value"

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210 Coal lands - surface and rights

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220 Coal rights - working interest

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230 Coal rights - separate royalty interest

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240 Oil and gas rights - working interest

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250 Oil and gas rights - separate royalty interest

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260 Other minerals

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300 Industrial - vacant land

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310 Food and drink processing plants and storage

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320 Foundries and heavy manufacturing plants

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330 Manufacturing and assembly, medium

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340 Manufacturing and assembly, light

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350 Industrial warehouses

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360 Industrial truck terminals

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

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380 Mines and quarries

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390 Grain elevators

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399 Other industrial structures

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400 Commercial - vacant land

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401 Apartments - 4 to 19 rental units

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402 Apartments - 20 to 39 rental units

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403 Apartments - 40 or more rental units

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410 Motels and tourist cabins

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411 Hotels

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412 Nursing homes and private hospitals

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415 Trailer or mobile home park

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416 Commercial camp grounds

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419 Other commercial housing

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

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421 Supermarkets

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422 Discount stores and junior department stores

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424 Full line department stores

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425 Neighborhood shopping center

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426 Community shopping center

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427 Regional shopping center

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429 Other retail structures

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430 Restaurant, cafeteria and/or bar

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435 Drive-in restaurant or food service facility

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439 Other food service structures

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440 Dry cleaning plants and laundries

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441 Funeral homes

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442 Medical clinics and offices

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444 Full service banks

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445 Savings and loans

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447 Office buildings - 1 and 2 stories

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448 Office buildings - 3 or more stories - walk up

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449 Office buildings - 3 or more stories - elevator

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450 Condominium office units

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452 Automotive service station

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453 Car washes

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454 Automobile car sales and services

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455 Commercial garages

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456 Parking garage, structures and lots

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460 Theaters

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461 Drive-in theaters

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462 Golf driving ranges and miniature golf courses

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463 Golf courses

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464 Bowling alleys

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465 Lodge halls and amusement parks

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480 Commercial warehouses

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482 Commercial truck terminals

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490 Marine service facilities

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496 Marina (small boat)

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499 Other commercial structures

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500 Residential vacant land

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510 Single family dwelling

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520 Two family dwelling

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530 Three family dwelling

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550 Condominium residential unit

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560 House trailers or mobile homes affixed to real estate

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599 Other residential structures

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

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0 Platted Lot

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1 Unplatted -0 to 9.99 acres

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2 " 10 to 19.99 acres

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3 " 20 to 29.99 acres

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4 " 30 to 39.99 acres

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5 " 40 or more acres

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600 Exempt property owned by United States of America

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610 Exempt property owned by state of Ohio

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620 Exempt property owned by counties

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630 Exempt property owned by townships

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640 Exempt property owned by municipalities

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645 Exempt property owned or acquired by metropolitan housing authorities

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650 Exempt property owned by board of education

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660 Exempt property owned by park districts (public)

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670 Exempt property owned by colleges, academies (private)

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

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685 Churches, etc., public worship

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690 Graveyards, monuments, and cemeteries

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

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

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

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

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

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

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

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

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

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840 Railroad real property used in operations

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850 Railroad real property not used in operations

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860 Railroad personal property used in operations

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870 Railroad personal property not used in operations

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880 Public Utility personal property other than rail-roads

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(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