Ohio § 5715.23 Abstract of real property transmitted to tax commissioner

Ohio Statutes

§ 5715.23 — Abstract of real property transmitted to tax commissioner

Ohio § 5715.23

Title 57Taxation

Ch. 5715Boards Of Revision; Equalization Of Assessments

This text of Ohio § 5715.23 (Abstract of real property transmitted to tax commissioner) 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. § 5715.23 (2026).

Text

Annually, immediately after the county board  of revision has acted upon the assessments for the current year as  required under section5715.16of the Revised 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 section5715.17of 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 set forth the aggregate amount and valuation of each  class of real property in such county and in each taxing district  therein as it appears on the auditor's tax list or the statements  and returns on file in the auditor's 

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Annually, immediately after the county board of revision has acted upon the assessments for the current year as required under section5715.16of the Revised 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 section5715.17of 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 set forth the aggregate amount and valuation of each class of real property in such county and in each taxing district therein as it appears on the auditor's tax list or the statements and returns on file in the auditor's office and an abstract of the current year's true value of land valued for such year under section5713.31of the Revised Code as it appears in the current year's agricultural land tax list.