Ohio § 5715.23
Full text of Ohio Ohio Revised Code § 5715.23, with citation guidance and answers to common questions.
§ 5715.23.
Annually, immediately after the county board of revision has acted upon the assessments
for the current year as required under section 5715.16 of the Revised Code and the county auditor has given notice by advertisement in a newspaper of general
circulation in the county that the valuations have been revised and are open for public
inspection as provided in section 5715.17 of the Revised Code , each auditor shall make out and transmit to the tax commissioner an abstract of
the real property of each taxing district in the auditor's county, in which the auditor
shall set forth the aggregate amount and valuation of each class of real property
in such county and in each taxing district therein as it appears on the auditor's
tax list or the statements and returns on file in the auditor's office and an abstract
of the current year's true value of land valued for such year under section 5713.31 of the Revised Code as it appears in the current year's agricultural land tax list.
Frequently Asked Questions About Ohio § 5715.23
What does Ohio Revised Code § 5715.23 cover?
Section 5715.23 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 § 5715.23?
A common citation format is "Ohio Revised Code § 5715.23" (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 § 5715.23 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.