Ohio Revised Code Search
| Section |
|---|
|
Section 5321.20 | State policy and legislative findings.
... on individuals who seek employment in areas with scarce available housing and on employers who seek employees in such areas; (I) Distort the functioning of the market for residential premises; (J) Impose substantial administrative and enforcement expenses on political subdivisions; (K) Retroactively deprive owners of residential premises of property rights. The general assembly therefore finds and declares ... |
|
Section 5322.01 | Storage facility definitions.
...elf-service storage facility" means any real property that is designed and used only for the purpose of renting or leasing individual storage space in the facility under the following conditions: (1) The occupants have access to the storage space only for the purpose of storing and removing personal property. (2) The owner does not issue a warehouse receipt, bill of lading, or other document of title, as define... |
|
Section 5322.02 | Owner's lien against stored property upon default.
...on of the personal property or expenses reasonably incurred in the enforcement of the lien or in the sale or other disposition of the personal property pursuant to law. The owner's lien provided for in this section is also effective against the following persons: (1) A person who has an unfiled security interest in the personal property, except that the owner's lien is not effective against a person who has a valid... |
|
Section 5322.03 | Enforcement of owner's lien.
...An owner's lien created by division (A) of section 5322.02 of the Revised Code for a claim that has become due may be enforced only as follows: (A) The following persons shall be notified in accordance with divisions (B) and (C) of this section: (1) All persons whom the owner has actual knowledge of and who claim an interest in the personal property; (2) All persons holding liens on any motor vehicle or wate... |
|
Section 5322.04 | Use for residential purposes prohibited.
...No occupant shall use a self-service storage facility for residential purposes. |
|
Section 5322.05 | Late fees for failure to pay rent when due for use of self-service storage facility.
...ject to division (B) of this section, a reasonable late fee may be imposed and collected by an owner for each service period that an occupant does not pay rent when due under a rental agreement, provided that the due date for the rental payment is not earlier than the day before the first day of the service period to which the rental payment applies. However, no late fee shall be imposed or collected if the occupant ... |
|
Section 5322.06 | Maximum value of stored property.
...nt may provide that the occupant may increase the limit on the value of property with the written permission of the owner. (D) Nothing in a rental agreement shall limit an occupant's claim for damages based on the loss or destruction of personal property stored in the occupant's storage space, when those damages are the result of negligence by, or on behalf of the owner. |
|
Section 5323.01 | Residential rental property definitions.
...evised Code. (C) "Mobile home" and "recreational vehicle" have the same meanings as in section 4501.01 of the Revised Code. (D) "Political subdivision" means a county that has a population of more than two hundred thousand according to the most recent decennial census or a township, municipal corporation, or other body corporate and politic that is located in a county that has a population of more than two hun... |
|
Section 5323.02 | Filing of information by owner with county auditor.
...d and maintained on the tax list or the real property record. (C) An owner of residential rental property shall update the information required under division (A) of this section within sixty days after any change in the information occurs. (D) The county auditor shall provide an owner of residential rental property located in a county that has a population of more than two hundred thousand according to the most ... |
|
Section 5323.03 | Designation of filing agent by out-of-state owner.
...An owner of residential rental property who resides outside the state shall designate, in a manner to be determined by the county auditor of the county in which the property is located, an individual who resides in the state to serve as the owner's agent for the acceptance of service of process on behalf of the owner in any legal action or proceeding in the state, unless the owner previously designated and continues ... |
|
Section 5323.04 | Filed information as public record.
...(A) All information filed with a county auditor under this chapter is a public record under section 149.43 of the Revised Code. (B) An owner of residential rental property who complies with the requirements of this chapter shall be deemed to be in full compliance with any request by the state or any political subdivision to that owner for information that is identical to the information filed with the county auditor... |
|
Section 5323.99 | Failure to comply with chapter - penalty.
...No owner of residential rental property shall fail to comply with the filing or updating of information requirements of section 5323.02 of the Revised Code or shall fail to satisfy the designation of agent requirement or the filing of the appropriate designation of agent document requirement of section 5323.03 of the Revised Code. The county auditor may impose upon any person who violates this section a special... |
|
Section 5713.01 | County auditor shall be assessor - assessment procedure - employees.
...s, description, location, character, dimensions of buildings and improvements, and other circumstances reflecting upon the value of real estate as will aid the auditor in fixing its true and taxable value and, in the case of land valued in accordance with section 5713.31 of the Revised Code, its current agricultural use value. The auditor may also summon and examine any person under oath in respect to any matte... |
|
Section 5713.011 | Notice that applicant may apply for reduction in taxes.
...If the county auditor determines under section 5713.01 of the Revised Code that the construction of a dwelling on a previously vacant parcel of land is now available for use or that an additional dwelling is constructed on a parcel of land and is now available for use, the county auditor, by ordinary mail, shall send to the owner of the dwelling a notice that the applicant may apply for a reduction in taxes und... |
|
Section 5713.012 | Project managers for mass appraisals.
... appraisal project" means any sexennial reappraisal, triennial update, or other revaluation of all real property or the valuation of newly constructed real property in accordance with section 5713.01 of the Revised Code. (2) "Qualified project manager" means a person who plans, manages, coordinates, and controls the execution of a mass appraisal project under the direction of the county auditor and who has all of th... |
|
Section 5713.02 | Duties of assessor.
...nt description of each tract and lot of real property in his district. When he deems it necessary to obtain an accurate description of any separate tract or lot in his district, he may require the owner or occupier thereof to furnish such description, with any title papers he has in his possession. If such owner or occupier, upon demand, neglects or refuses to so furnish a satisfactory description of such parcel of r... |
|
Section 5713.03 | County auditor to determine taxable value of real property.
... each separate tract, lot, or parcel of real property and of buildings, structures, and improvements located thereon and the current agricultural use value of land valued for tax purposes in accordance with section 5713.31 of the Revised Code, in every district, according to the rules prescribed by this chapter and section 5715.01 of the Revised Code, and in accordance with the uniform rules and methods of valuing an... |
|
Section 5713.031 | Federally subsidized residential rental property reporting.
...ht consider in purchasing the property. Real property taxes, depreciation, and amortization expenses and replacement of short-term capitalized assets shall be excluded from operating expenses. (3) The annual amount of contribution to replacement reserve funds or accounts related to the property. (C)(1) The information required under division (B) of this section shall be filed by the owner both before the proper... |
|
Section 5713.04 | Tracts to be valued separately - split listing for tax exemption - deductions.
...Each separate parcel of real property shall be valued at its taxable value, excluding the value of the crops, deciduous and evergreen trees, plants, and shrubs growing thereon, and taking into account the diminution in value as the result of the existence of any conservation easement created under sections 5301.67 to 5301.69 of the Revised Code. The price for which such real property would sell at auction or forced s... |
|
Section 5713.041 | Classifying property for purposes of tax reduction.
...Each separate parcel of real property shall be classified by the county auditor according to its principal, current use. Vacant lots and tracts of land upon which there are no structures or improvements shall be classified in accordance with their location and their highest and best probable legal use. In the case of lands containing or producing minerals, the minerals or any rights to the minerals that are lis... |
|
Section 5713.05 | County auditor to list mineral lands - increase or decrease of valuation.
...e the last preceding appraisal. If, by reason of the discovery of such minerals, the construction of such works, the commencement of such operations, or the development of such minerals, or otherwise, within the year, the value of the lands containing or producing such minerals or the value of any right to such minerals, listed and taxed separately from such lands, has increased in value to one hundred dollars or mo... |
|
Section 5713.051 | True value of oil and gas reserves on certain property.
...duction reduced, if applicable, by the greater of forty-two and one-half per cent of flush production or fifty per cent of production through secondary recovery methods. (10) "Average daily production" means stabilized production divided by three hundred sixty-five, provided the well was in production at the beginning of the calendar year. If the well was not in production at the beginning of the calendar year, "ave... |
|
Section 5713.06 | Apportionment of aggregate valuation of mineral lands by county auditor.
...Where the fee of the soil and the minerals, or part of either, of a lot or parcel of land has been previously assessed for taxation in the name of the same person, but the title to the fee of the soil is in one or more persons and the title to such minerals, or any right to the minerals, is in another person, the county auditor shall ascertain the aggregate value of such lot or parcel of land and the minerals or righ... |
|
Section 5713.07 | Exempted real estate.
...t the time of making the assessment of real property subject to taxation, shall enter in a separate list pertinent descriptions of all burying grounds, public schoolhouses, houses used exclusively for public worship, institutions of purely public charity, real property used exclusively for a home for the aged, as defined in section 5701.13 of the Revised Code, public buildings and property used exclusively for... |
|
Section 5713.08 | County auditor to make list of exempted property - contents of list - duties of tax commissioner.
...county auditor shall make a list of all real and personal property in the auditor's county that is exempted from taxation. Such list shall show the name of the owner, the value of the property exempted, and a statement in brief form of the ground on which such exemption has been granted. It shall be corrected annually by adding thereto the items of property which have been exempted during the year, and by striking th... |