Ohio Code § 5715.23
Ohio Code § 5715.23. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5715.23.
Annually, immediately after the county board of revision has acted upon the assessments
for the current year as required under section 5715.16 of the Revised Code and the county auditor has given notice by advertisement in a newspaper of general
circulation in the county that the valuations have been revised and are open for public
inspection as provided in section 5715.17 of the Revised Code , each auditor shall make out and transmit to the tax commissioner an abstract of
the real property of each taxing district in the auditor's county, in which the auditor
shall set forth the aggregate amount and valuation of each class of real property
in such county and in each taxing district therein as it appears on the auditor's
tax list or the statements and returns on file in the auditor's office and an abstract
of the current year's true value of land valued for such year under section 5713.31 of the Revised Code as it appears in the current year's agricultural land tax list.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5715.23
- 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 § 5715.23?
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 § 5715.23 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 § 5715.23 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Statutes are amended, repealed, and renumbered every session.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.