Ohio Code § 5713.06
Ohio Code § 5713.06. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5713.06.
Where the fee of the soil and the minerals, or part of either, of a lot or parcel
of land has been previously assessed for taxation in the name of the same person,
but the title to the fee of the soil is in one or more persons and the title to such
minerals, or any right to the minerals, is in another person, the county auditor shall
ascertain the aggregate value of such lot or parcel of land and the minerals or rights
thereto, and shall equitably divide and apportion such aggregate valuation between
the owner of the fee of the soil and the owner of such minerals and rights thereto,
according to the relative value of the interests held by such owners of the fee of
the soil and such minerals or rights thereto.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5713.06
- 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 § 5713.06?
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 § 5713.06 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 § 5713.06 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Statutes are amended, repealed, and renumbered every session.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.