Ohio Code § 5711.24
Ohio Code § 5711.24. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5711.24.
The tax commissioner shall assess all taxable property, except property listed in
returns which the county auditor is required to assess as his deputy, and shall list
and assess all such property which is not returned for taxation, and for that purpose
shall have and exercise all powers vested in him by law for the purpose of administering
any law which he is required to administer. The action of the assessor in assessing taxable property under sections 5711.01 to 5711.36, inclusive, of the Revised Code , shall be taken as to taxable property required to be listed in a return, whether
listed or not, and whether such return has been made or not. Such action shall be evidenced by a preliminary or final assessment certificate
in such form as the commissioner prescribes, and when issued by the commissioner it
shall be under his official seal. The filing of a return with the county auditor pursuant to sections 5711.01 to 5711.36, inclusive, of the Revised Code , shall be deemed to be the preliminary assessment of the taxable property contained
therein when entered on the proper duplicate by the county auditor. Each such certificate shall show in what taxing district in the county such property
is assessable, as provided in sections 5711.01 to 5711.36, inclusive, of the Revised Code . Neither such certificate issued by the commissioner nor his action with respect
thereto shall be required to be entered on the record of the proceedings of the commissioner,
nor shall either be open to public inspection.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5711.24
- 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 § 5711.24?
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 § 5711.24 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 § 5711.24 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?
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