Ohio § 1506.48 Reappraising real property damaged or destroyed by shore erosion

Ohio Statutes

§ 1506.48 — Reappraising real property damaged or destroyed by shore erosion

Ohio § 1506.48

Title 15Conservation of Natural Resources

Ch. 1506Coastal Management

This text of Ohio § 1506.48 (Reappraising real property damaged or destroyed by shore erosion) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 1506.48 (2026).

Text

Upon application of any owner of real property  damaged or destroyed by shore erosion, the county auditor  of the  county in which the real property is situated shall cause a  reappraisal to be made and shall place the property on the tax  list at its true value in money.

Whenever the county auditor finds that ninety per cent or  more of the area of any littoral parcel of land appearing upon the  tax duplicate has been eroded and lies within the natural  boundaries of Lake Erie and that the remainder of the parcel, if  any, has no taxable value, the auditor may certify that finding to  the county board of revision. Upon consideration thereof, the board may authorize removal of the parcel from the tax duplicate  and cancellation of all current and delinquent taxes, assessments,  interest, 

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Upon application of any owner of real property damaged or destroyed by shore erosion, the county auditor of the county in which the real property is situated shall cause a reappraisal to be made and shall place the property on the tax list at its true value in money.

Whenever the county auditor finds that ninety per cent or more of the area of any littoral parcel of land appearing upon the tax duplicate has been eroded and lies within the natural boundaries of Lake Erie and that the remainder of the parcel, if any, has no taxable value, the auditor may certify that finding to the county board of revision. Upon consideration thereof, the board may authorize removal of the parcel from the tax duplicate and cancellation of all current and delinquent taxes, assessments, interest, and penalties charged against the parcel.