Ohio § 5711.23
Full text of Ohio Ohio Revised Code § 5711.23, with citation guidance and answers to common questions.
§ 5711.23.
When it has been determined by a board of revision, the tax commissioner, the board
of tax appeals, or a court that taxable property which has been listed and assessed
for the purpose of taxation as real property for any year should not have been assessed
as such, or when any taxable property previously listed and assessed as real property
has been removed from the auditor's list of taxable real property or the real property
tax list and duplicate, such property shall not be listed and assessed as personal
property until the year succeeding that for which such determination was made, or
the year succeeding that in which such removal occurred.
Frequently Asked Questions About Ohio § 5711.23
What does Ohio Revised Code § 5711.23 cover?
Section 5711.23 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 § 5711.23?
A common citation format is "Ohio Revised Code § 5711.23" (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 § 5711.23 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.