Ohio Revised Code Search
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Section 5713.31 | County auditor to value land for real property tax purposes - application fee.
...collection. The auditor shall send that notice either by certified mail or, if the auditor has record of an internet identifier of record associated with the owner, by ordinary mail and by that internet identifier of record. (C) Each initial application shall be accompanied by a fee of twenty-five dollars. Application fees shall be paid into the county treasury to the credit of the real estate assessment fund creat... |
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Section 5713.32 | County auditor to notify applicant when land not devoted exclusively to agricultural use.
...ermination. The auditor shall send that notice either by certified mail or, if the auditor has record of an internet identifier of record associated with the person, by ordinary mail and by that internet identifier of record. As used in this division, "internet identifier of record" has the same meaning as in section 9.312 of the Revised Code. (B) A complaint against the auditor's determination may be made in the m... |
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Section 5715.23 | Abstract of real property transmitted to tax commissioner.
... Code and the county auditor has given notice by advertisement in a newspaper of general circulation in the county that the valuations have been revised and are open for public inspection as provided in section 5715.17 of the Revised Code, each auditor shall make out and transmit to the tax commissioner an abstract of the real property of each taxing district in the auditor's county, in which the auditor shall... |
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Section 5715.27 | Application for exemption - rights of board of education - complaint against exemption.
... education is not authorized to receive notice under division (B)(2) of this section. Failure of a board of education to receive the report required in division (B)(1) of this section shall not void an action of the commissioner or auditor with respect to any application. The commissioner or auditor may extend the time for filing a statement under division (C) of this section. (E) A complaint may also be filed wit... |
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Section 5715.30 | Tax commissioner shall furnish forms.
...ts, records of proceedings, complaints, notices of appeal, tax bills, receipts, and all other documents, files, and records authorized or required by any law which relates to the assessment, levy, or collection of taxes or the reduction of taxes or by any rules, orders, or instructions of the commissioner. The commissioner shall prescribe a form for tax lists and duplicates to insure proper administration of sections... |
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Section 5715.39 | Remittance of illegally assessed taxes or late payment penalty.
...d faith. The commissioner shall include notice of the remission in the commissioner's certification to the county auditor required under that section. (B) The county auditor, upon consultation with the county treasurer, shall remit a penalty for late payment of any real property taxes or manufactured home taxes when: (1) The taxpayer could not make timely payment of the tax because of the negligence or error of the... |
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Section 5715.42 | Notice to tax commissioner of discovery of taxable property.
...If any county auditor or county board of revision discovers the existence of any taxable property subject to be listed and assessed for taxation in another county, such auditor or board shall notify the tax commissioner and shall transmit to him by mail all the information they have concerning such property. |
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Section 5715.43 | Notice to prosecuting attorney of violation of laws.
...The department of taxation, county auditors, and county boards of revision shall notify the prosecuting attorney of the proper county of any willful violation by persons, firms, partnerships, associations, or corporations of the laws relating to the assessment of property for taxation for which a penalty, either civil or criminal, is provided by law. |
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Section 5717.03 | Decision of board of tax appeals - certification - effect.
...l, the taxpayer or other person to whom notice of the tax assessment, valuation, determination, finding, computation, or order, or correction or redetermination thereof, by the tax commissioner was by law required to be given, the director of budget and management, if the revenues affected by such decision would accrue primarily to the state treasury, and the county auditors of the counties to the undivided general t... |
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Section 5719.01 | Attaching of lien for taxes.
...rewith from the date of the filing of a notice of such lien as provided by law. |
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Section 5719.07 | Certificate of release of lien - partial discharge.
...nty recorder of the county in which the notice of lien has been filed, for which recording the recorder shall charge a base fee of two dollars for services and a housing trust fund fee of two dollars pursuant to section 317.36 of the Revised Code. |
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Section 5721.192 | Deficiency judgment.
...file, within ten days from the date the notice is mailed, a motion with the court protesting the proposed entry of the judgment and requesting an opportunity to appear and show cause why the judgment should not be entered. The notification also shall state that, if such a motion is not filed within the ten-day period, the judgment shall be entered and shall be considered to be a final judgment. If the proposed judgme... |
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Section 5721.20 | Excess foreclosure proceeds.
...thin ninety days from the day the final notice is provided in accordance with division (A) of section 2329.44 of the Revised Code, shall be paid into the county treasury and shall be charged separately to the county treasurer by the county auditor, in the name of the supposed owner. The treasurer shall retain such excess in the treasury for the proper owner of such lands upon which the foreclosure was had, and upon d... |
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Section 5721.30 | Tax certificate definitions.
...lder files a request for foreclosure or notice of intent to foreclose under division (A) of section 5721.37 of the Revised Code and submits the payment required under division (B) of that section; (2) The date the owner of record of the certificate parcel, or any other person entitled to redeem that parcel, redeems the certificate parcel under division (A) or (C) of section 5721.38 of the Revised Code or redeems the... |
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Section 5721.34 | Void certificate where delinquency previously satisfied.
...d, the county treasurer shall provide notice of the intention to substitute a tax certificate to any person required to be notified under division (I) of section 5721.32 or division (K) of section 5721.33 of the Revised Code. (D) If an application for the exemption from and remission of taxes made under section 3735.67 or 5715.27 of the Revised Code, or under any other section of the Revised Code under th... |
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Section 5721.42 | Issuing additional tax certificate upon satisfaction of subsequent delinquency.
...ng the thirty days after receiving the notice, the certificate holder possesses the exclusive right to purchase the subsequent tax certificate by paying those amounts to the county treasurer. The amount of the payment shall constitute a separate lien against the certificate parcel that shall be evidenced by the issuance by the treasurer to the certificate holder of an additional tax certificate with respect to... |
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Section 5722.03 | Sale of nonproductive delinquent land to political subdivision.
...gate any provision of such chapters for notice to holders of title, lien, or mortgage to, or other interests in, the foreclosed lands. |
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Section 5722.031 | Petition to vacate transfer of delinquent parcel by electing subdivision.
...n, the electing subdivision shall serve notice of the petition upon all parties to the action, except any party that previously failed to answer, plead, or appear in the proceeding as required in Civil Rule 12 or that is deemed to be in default under division (D) of section 323.69 of the Revised Code. (C) Upon the vacation of a decree, order, or confirmation of sale under division (A) of this section, the court... |
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Section 5723.09 | Title of state is valid.
...does not abrogate the provision for due notice to holders of title, lien, or mortgage to such forfeited lands. |
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Section 5725.15 | Assessment for shares and capital of dealer in intangibles.
...e a return, the commissioner shall give notice and proceed as provided in section 5711.31 of the Revised Code. |
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Section 5726.54 | New markets tax credit.
...ter the day the commissioner issues the notice. The amount due shall be considered to be tax due under section 5726.02 of the Revised Code, and may be collected by assessment without regard to the limitations imposed under section 5726.20 of the Revised Code for the assessment of taxes by the commissioner. All amounts collected under this division shall be credited as revenue from the tax levied under section 5726.02... |
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Section 5727.10 | Assessment - hearing - correction.
... proposed penalty. After receiving such notice, a public utility may, upon written application, within the time prescribed by the commissioner, appear before the commissioner and be heard in the matter of the proposal. The commissioner may, on the application of a public utility, or on the commissioner's own motion, correct the proposal. |
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Section 5727.57 | Petition for judgment for taxes - injunction - procedure - evidence.
...ion of the attorney general, and, upon notice to them of the form and terms of such injunction, they shall be bound thereby as fully as if they had been made parties in the first instance. In any action authorized by this section, a statement of the commissioner or the secretary of state, when duly certified shall be prima-facie evidence of the amount of taxes, fees, or penalties due from any public utility, o... |
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Section 5727.81 | Excise tax levied on electric distribution company.
...The tax commissioner shall give written notice to the electric distribution company from which electricity is delivered to a self-assessing purchaser of the purchaser's self-assessing status, and the electric distribution company is relieved of the obligation to pay the tax imposed by division (A) of this section for electricity distributed to that self-assessing purchaser until it is notified by the tax commissioner... |
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Section 5729.12 | Inspection of books by superintendent of insurance.
...When notice of a violation of sections 5729.07 to 5729.09, inclusive, and section 5729.13 of the Revised Code, is received by the superintendent of insurance, he shall forthwith visit the office of the company where such contract of insurance has been written or made and demand an inspection of the books and records thereof. Any company refusing to exhibit its books and records for his inspection shall be guilty of v... |