Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-25 - Equalization - Appraisals
- Section 5703-25-01 - Public notice of any proposed change in rules
- Section 5703-25-05 - Definitions
- Section 5703-25-06 - Equalization procedures
- Section 5703-25-07 - Appraisals
- Section 5703-25-08 - Procedure prior to actual appraisal
- Section 5703-25-09 - Adoption and use of property records
- Section 5703-25-10 - Classification of real property and coding of records
- Section 5703-25-11 - Valuation of land
- Section 5703-25-12 - Valuation of buildings, structures, fixtures and improvements to land
- Section 5703-25-13 - Review of appraisal
- Section 5703-25-14 - Documents to be filed in the county auditor's office
- Section 5703-25-15 - Documents to be filed with the department of taxation
- Section 5703-25-16 - Procedure after reappraisal or update
- Section 5703-25-17 - Application of rules
- Section 5703-25-18 - Partial exemption from real property tax
- Section 5703-25-30 - Definitions
- Section 5703-25-31 - General
- Section 5703-25-32 - Agricultural advisory committee
- Section 5703-25-33 - Current agricultural use value of land table or tables
- Section 5703-25-34 - Use of prescribed agricultural use value of land tables by county auditor
- Section 5703-25-35 - Determination of current agricultural use taxable value of land and total taxable value of parcels in counties that completed sexennial reappraisals for tax year 1972 or later
- Section 5703-25-36 - Application of rules
- Section 5703-25-45 - Tax reduction factor; computation; minimum for schools
- Section 5703-25-46 - Tax reduction factor; certification; composite factor
- Section 5703-25-47 - Tax reduction factor; allocating taxes collected from each tax levy
- Section 5703-25-48 - Tax reduction factor; estimated factors; correcting errors
- Section 5703-25-49 - Tax reduction factor; emergency school levy phase-in
- Section 5703-25-55 - Real estate assessment fund; expenditures; allowable; disallowable; procedures
- Section 5703-25-56 - Real estate assessment fund; competitive bidding requirement
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