Ohio Revised Code Search
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Section 319.301 | Determining and certifying tax reduction percentage for carryover property.
... current year's tax list except: (a) Land and improvements that were not taxed by the district in both the preceding year and the current year; (b) Land and improvements that were not in the same class in both the preceding year and the current year. (3) "Effective tax rate" means with respect to each class of property: (a) The sum of the total taxes that would have been charged and payable for current ex... |