Ohio § 1506.48

Full text of Ohio Ohio Revised Code § 1506.48, with citation guidance and answers to common questions.

§ 1506.48.

Upon application of any owner of real property damaged or destroyed by shore erosion,

the county auditor of the county in which the real property is situated shall cause

a reappraisal to be made and shall place the property on the tax list at its true

value in money. Whenever the county auditor finds that ninety per cent or more of the area of any

littoral parcel of land appearing upon the tax duplicate has been eroded and lies

within the natural boundaries of Lake Erie and that the remainder of the parcel, if

any, has no taxable value, the auditor may certify that finding to the county board

of revision.  Upon consideration thereof, the board may authorize removal of the parcel from the

tax duplicate and cancellation of all current and delinquent taxes, assessments, interest,

and penalties charged against the parcel.

Frequently Asked Questions About Ohio § 1506.48

What does Ohio Revised Code § 1506.48 cover?

Section 1506.48 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Ohio § 1506.48?

A common citation format is "Ohio Revised Code § 1506.48" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Ohio law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.

How does Ohio § 1506.48 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.