Ohio § 5713.17

§ 5713.17.

To enable the county auditor to determine the value and location of buildings and

other improvements, any person, other than a railroad company or a public utility

whose real property is valued for taxation by the tax commissioner, that constructs

any building or other improvement costing more than two thousand dollars upon any

lot or land within a township or municipal corporation not having a system of building

registration and inspection shall notify the county auditor of the county within which

such land or lot is located that the building or improvement has been completed or

is in process of construction.  The notice shall be in writing, shall contain an estimate of the cost of the building

or improvement, shall describe the lot or land and its ownership in a manner reasonably

calculated to allow the county auditor to identify the lot or tract of land on the

tax list, and shall be served upon the county auditor not later than sixty days after

construction of the building or improvement has commenced. Upon the discovery of a building or improvement that has been constructed but of which

the county auditor has not been notified as required by this section, the county auditor

shall appraise it and place it upon the tax list and duplicate at its taxable value,

together with a penalty equal to fifty per cent of the amount of taxes that would

have been charged against the building or improvement from the date of construction

to the date of discovery had the county auditor been notified of its construction

as required by this section. The county auditor, or his deputy, within reasonable hours, may enter and fully examine

all buildings and improvements that are either liable to or exempt from taxation by

Title LVII of the Revised Code.