Ohio Code § 5715.16
Ohio Code § 5715.16. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5715.16.
On the second Monday of May, annually, the county auditor shall lay before the county
board of revision and the tax commissioner the returns of the auditor's assessment
of real property for the current year, and such board shall forthwith proceed to revise
the assessment and returns of such real property. If the board finds that any tract, lot, or parcel of land, or any buildings, structures,
or improvements thereon, or any minerals therein, or rights thereto have been improperly
listed either as to the name of the owner or the description or quantity thereof,
or have been incorrectly valued, or have been omitted and not yet valued, it shall
make the necessary corrections and give to each such incorrectly valued or omitted
tract, lot, or parcel of land, or any buildings, structures, or improvements thereon,
or any minerals therein or rights thereto, their corrected taxable value. The auditor shall not make up the auditor's tax list and duplicate nor advertise as
provided in section 5715.17 of the Revised Code until the board has completed its work under this section and returned to the auditor
all the returns laid before it with the revisions thereof.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5715.16
- 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 § 5715.16?
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 § 5715.16 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 § 5715.16 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Statutes are amended, repealed, and renumbered every session.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.