Ohio § 5703.83
Full text of Ohio Ohio Revised Code § 5703.83, with citation guidance and answers to common questions.
§ 5703.83.
(A) The department of taxation shall establish policies, procedures, and internal controls,
including implementing a property tax relief screening system to evaluate the eligibility
of owners of real property and manufactured and mobile homes in this state that receive
one or both of the following reductions in taxes: (1) The reduction authorized under division (B) of section 323.152 of the Revised Code ; (2) The reductions authorized under division (A) of section 323.152 and section 4503.065 of the Revised Code . (B) Each county auditor shall have access to the property tax relief screening system
authorized under this section. If a county auditor discovers an error in the system relative to real property or
a manufactured or mobile home, the auditor shall notify the department of taxation
of the error. (C) If the department of taxation discovers through the property tax relief screening
system that real property or a manufactured or mobile home was granted one or more
of the reductions described in divisions (A)(1) and (2) of this section for one or
more tax years in which the property or home was not eligible for the reduction, the
department shall notify the county auditor of the county in which the property or
manufactured or mobile home is located. (D) The tax commissioner, on or before the last day of each calendar year, beginning
in 2026, shall annually submit to the general assembly a report in accordance with division (B) of section 101.68 of the Revised Code that lists the number, arranged by county, of parcels of real property or manufactured
or mobile homes that were identified through the property tax relief screening system
as not eligible for a reduction in taxes since the inception of the system, for the
first report, or since the preceding report.
Frequently Asked Questions About Ohio § 5703.83
What does Ohio Revised Code § 5703.83 cover?
Section 5703.83 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 § 5703.83?
A common citation format is "Ohio Revised Code § 5703.83" (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 § 5703.83 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.