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Ohio Administrative Code (Last Updated: January 12, 2021) |
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5703 Department of Taxation |
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Chapter5703-25. Equalization - Appraisals |
5703-25-17. Application of rules
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Rules 5703-25-05 to 5703-25-17 of the Administrative Code shall apply in valuing real property for the tax year 1981, and thereafter, with respect to taxes which become a lien on January 1, 1981, and thereafter, except for the following:
(A) Those counties which are now in the course of appraising all of their parcels of real property under a valid plan or contract entered into prior to the effective date of those rules shall proceed to complete said appraisal in accordance with said plan or contract.
(B) Nothing contained in this rule, however, shall be construed as an authorization for any parcel of real property in any class in any county to be valued for tax purposes at any other value than its "taxable value" as set out in rule 5703-25-06 of the Administrative Code.
(C) Nothing contained in this rule shall be construed to invalidate the appraisal and valuation of any parcel of real property that was included in the sexennial appraisal completed and effective in any county for the tax years 1980 and 1981.