Ohio § 5713.21 Correction of mistakes in valuing property - addition to duplicate

Ohio Statutes

§ 5713.21 — Correction of mistakes in valuing property - addition to duplicate

Ohio § 5713.21

Title 57Taxation

Ch. 5713Assessing Real Estate

This text of Ohio § 5713.21 (Correction of mistakes in valuing property - addition to duplicate) 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. § 5713.21 (2026).

Text

The county auditor, if he ascertains that a mistake was made in the valuation of an improvement or betterment of real property or that its valuation was omitted, shall return the correct taxable value, after giving notice to the owner or agent thereof of his intention to do so.

Additions made by the auditor pursuant to this section shall be listed upon the grand duplicate of the county and placed in the hands of the county treasurer for collection.

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The county auditor, if he ascertains that a mistake was made in the valuation of an improvement or betterment of real property or that its valuation was omitted, shall return the correct taxable value, after giving notice to the owner or agent thereof of his intention to do so.

Additions made by the auditor pursuant to this section shall be listed upon the grand duplicate of the county and placed in the hands of the county treasurer for collection.