Ohio Code § 5711.23
Ohio Code § 5711.23. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5711.23.
When it has been determined by a board of revision, the tax commissioner, the board
of tax appeals, or a court that taxable property which has been listed and assessed
for the purpose of taxation as real property for any year should not have been assessed
as such, or when any taxable property previously listed and assessed as real property
has been removed from the auditor's list of taxable real property or the real property
tax list and duplicate, such property shall not be listed and assessed as personal
property until the year succeeding that for which such determination was made, or
the year succeeding that in which such removal occurred.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5711.23
- 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 § 5711.23?
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 § 5711.23 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 § 5711.23 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Statutes are amended, repealed, and renumbered every session.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.