Ohio Code § 1506.48
Ohio Code § 1506.48. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 1506.48.
Upon application of any owner of real property damaged or destroyed by shore erosion,
the county auditor of the county in which the real property is situated shall cause
a reappraisal to be made and shall place the property on the tax list at its true
value in money. Whenever the county auditor finds that ninety per cent or more of the area of any
littoral parcel of land appearing upon the tax duplicate has been eroded and lies
within the natural boundaries of Lake Erie and that the remainder of the parcel, if
any, has no taxable value, the auditor may certify that finding to the county board
of revision. Upon consideration thereof, the board may authorize removal of the parcel from the
tax duplicate and cancellation of all current and delinquent taxes, assessments, interest,
and penalties charged against the parcel.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 1506.48
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 1506.48?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 1506.48 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 1506.48 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.