Ohio § 5715.34
Full text of Ohio Ohio Revised Code § 5715.34, with citation guidance and answers to common questions.
§ 5715.34.
(A) When a reassessment of all real property, or any class of property, situated in the
county, township, municipal corporation, or other taxing district is ordered by the
tax commissioner, the county auditor, within sixty days of the receipt of such order,
shall commence the reassessment in the manner provided by law and by rules prescribed
and issued by the commissioner. (B) If a county auditor determines to reassess all real property situated in the county
prior to the time the auditor is ordered to do so in compliance with section 5713.01 of the Revised Code and division (A) of this section, certifies to the tax commissioner that the auditor
has sufficient moneys available to do so, and requests the commissioner to order the
reassessment at a date earlier than would otherwise be required, the commissioner
shall issue an order to the auditor to do so. The auditor shall commence the reassessment in the manner provided by law and by
rules adopted by the commissioner, within sixty days after receiving the order. (C) If the county auditor refuses, neglects, or fails to commence a reassessment within
sixty days after receiving such order, or refuses, neglects, or fails to complete
the reassessment within the time limit prescribed and set forth in such order, the
tax commissioner shall withhold from such county its share in the distribution of
state revenue to local government pursuant to section 5747.50 of the Revised Code and shall direct the department of education and workforce to withhold therefrom
its share in the distribution of state revenue to school districts pursuant to Title
XXXIII of the Revised Code. The commissioner shall withhold the distribution of such funds until such county
auditor has complied with all the provisions of this section, and the department shall
withhold the distribution of such funds until the commissioner has notified the department
that such auditor has complied with all of the provisions of this section.
Frequently Asked Questions About Ohio § 5715.34
What does Ohio Revised Code § 5715.34 cover?
Section 5715.34 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 § 5715.34?
A common citation format is "Ohio Revised Code § 5715.34" (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 § 5715.34 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.