Ohio § 5715.28 Decisions by department of taxation shall be binding

Ohio Statutes

§ 5715.28 — Decisions by department of taxation shall be binding

Ohio § 5715.28

Title 57Taxation

Ch. 5715Boards Of Revision; Equalization Of Assessments

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Bluebook

Ohio Rev. Code Ann. § 5715.28 (2026).

Text

The tax commissioner shall decide all questions that arise as to the construction of any statute affecting the assessment, levy, or collection of real property taxes, in accordance with the advice and opinion of the attorney general. Such opinion and the rules, orders, and instructions of the commissioner prescribed and issued in conformity therewith shall be binding upon all officers, who shall observe such rules and obey such orders and instructions, unless the same are reversed, annulled, or modified by a court of competent jurisdiction.

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The tax commissioner shall decide all questions that arise as to the construction of any statute affecting the assessment, levy, or collection of real property taxes, in accordance with the advice and opinion of the attorney general. Such opinion and the rules, orders, and instructions of the commissioner prescribed and issued in conformity therewith shall be binding upon all officers, who shall observe such rules and obey such orders and instructions, unless the same are reversed, annulled, or modified by a court of competent jurisdiction.