Ohio § 5715.441 Powers and duties with respect to recoupment charge

Ohio Statutes

§ 5715.441 — Powers and duties with respect to recoupment charge

Ohio § 5715.441

Title 57Taxation

Ch. 5715Boards Of Revision; Equalization Of Assessments

This text of Ohio § 5715.441 (Powers and duties with respect to recoupment charge) 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. § 5715.441 (2026).

Text

(A)The powers and duties of the tax commissioner, county auditors, treasurers, and prosecuting attorneys contained in sections5715.27to5715.44of the Revised Code apply to and shall be exercised and performed with respect to the recoupment charge imposed under sections5713.33to5713.35of the Revised Code.

(B)As used in sections5715.17to5715.22and5715.45to5715.50of the Revised Code, "assessment" and "valuation" include the determination of any value used in calculating the amount of any recoupment charge levied under sections5713.33to5713.35of the Revised Code.

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(A) The powers and duties of the tax commissioner, county auditors, treasurers, and prosecuting attorneys contained in sections5715.27to5715.44of the Revised Code apply to and shall be exercised and performed with respect to the recoupment charge imposed under sections5713.33to5713.35of the Revised Code.

(B) As used in sections5715.17to5715.22and5715.45to5715.50of the Revised Code, "assessment" and "valuation" include the determination of any value used in calculating the amount of any recoupment charge levied under sections5713.33to5713.35of the Revised Code.