Ohio Administrative Code (Last Updated: January 12, 2021) |
5703 Department of Taxation |
Chapter5703-25. Equalization - Appraisals |
5703-25-01. Public notice of any proposed change in rules |
5703-25-05. Definitions |
5703-25-06. Equalization procedures |
5703-25-07. Appraisals |
5703-25-08. Procedure prior to actual appraisal |
5703-25-09. Adoption and use of property records |
5703-25-10. Classification of real property and coding of records |
5703-25-11. Valuation of land |
5703-25-12. Valuation of buildings, structures, fixtures and improvements to land |
5703-25-13. Review of appraisal |
5703-25-14. Documents to be filed in the county auditor's office |
5703-25-15. Documents to be filed with the department of taxation |
5703-25-16. Procedure after reappraisal or update |
5703-25-17. Application of rules |
5703-25-18. Partial exemption from real property tax |
5703-25-30. Definitions |
5703-25-31. General |
5703-25-32. Agricultural advisory committee |
5703-25-33. Current agricultural use value of land table or tables |
5703-25-34. Use of prescribed agricultural use value of land tables by county auditor |
5703-25-35. Determination of current agricultural use taxable value of land and total taxable value of parcels in counties that completed sexennial reappraisals for tax year 1972 or later |
5703-25-36. Application of rules |
5703-25-45. Tax reduction factor; computation; minimum for schools |
5703-25-46. Tax reduction factor; certification; composite factor |
5703-25-47. Tax reduction factor; allocating taxes collected from each tax levy |
5703-25-48. Tax reduction factor; estimated factors; correcting errors |
5703-25-49. Tax reduction factor; emergency school levy phase-in |
5703-25-55. Real estate assessment fund; expenditures; allowable; disallowable; procedures |
5703-25-56. Real estate assessment fund; competitive bidding requirement |