Ohio § 5713.082
Full text of Ohio Ohio Revised Code § 5713.082, with citation guidance and answers to common questions.
§ 5713.082.
(A) Whenever the county auditor reenters an item of property to the tax list as provided
in section 5713.08 of the Revised Code and there has been no conveyance of the property between separate entities, the auditor
shall send notice to the owner of the property either by certified mail or, if the
auditor has record of an internet identifier of record associated with the owner,
by ordinary mail and by that internet identifier of record as defined in section 9.312 of the Revised Code that it is now subject to property taxation as a result of such action. The auditor shall send the notice at the same time the auditor certifies the real
property tax duplicate to the county treasurer. The notice shall describe the property and indicate that the owner may reapply for
tax exemption by filing an application for exemption as provided in section 5715.27 of the Revised Code , and that failure to file such an application within the proper time period will
result in the owner having to pay the taxes even if the property continued to be used
for an exempt purpose. (B) If the auditor failed to send the notice required by this section, and if the owner
of the property subsequently files an application for tax exemption for the property
for the current tax year, the tax commissioner or county auditor may grant exemption
to the property, and the commissioner or auditor shall remit all taxes and penalties
for each prior year since the property was reentered on the tax list, notwithstanding division (A) of section 5713.081 of the Revised Code .
Frequently Asked Questions About Ohio § 5713.082
What does Ohio Revised Code § 5713.082 cover?
Section 5713.082 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 § 5713.082?
A common citation format is "Ohio Revised Code § 5713.082" (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 § 5713.082 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.