5703-25-15 Documents to be filed with the department of taxation.

(A) Prior to the filing of the real property abstract wherein is set out the "true value in money" of the various classes of real property, the county auditor shall file the following with the department of taxation:

(1) One set of depth and other land price schedules including a county map showing tillable farm land prices used;

(2) One set of all building schedules of every class, type and grade;

(3) In the event other approaches, such as computer assisted appraisals, are used, as provided in rule 5703-25-07 of the Administrative Code, documents describing the method and application.

(B) These documents shall be open for public inspection during regular office hours.

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: 5713.01, 5715.01
Prior Effective Dates: 12-28-73; 11-1-77; 9-18-03