Chapter 5715: BOARDS OF REVISION; EQUALIZATION OF ASSESSMENTS
- 5715.01 Tax commissioner to supervise assessments by county auditors - rules and procedure - county board of revision.
- 5715.011 [Repealed].
- 5715.012 Sales assessment ratio studies.
- 5715.02 Members of county board of revision - hearing board - quorum - power to administer oaths.
- 5715.03 Payment of compensation and expenses.
- 5715.04 Office hours - conditions of employment.
- 5715.05 Offices - equipment and supplies.
- 5715.06 Number of experts - compensation - civil service.
- 5715.07 Public inspection of documents relating to assessments.
- 5715.08 Minutes of meetings - preservation of minutes and evidence.
- 5715.09 Organization of county board of revision - meetings - record.
- 5715.10 Valuation of real property - county board of revision may summon and examine persons as to property.
- 5715.11 Duty of county board of revision to hear complaints.
- 5715.12 Duty to give notice before increasing valuation - service.
- 5715.13 Application for decrease in valuation.
- 5715.14 Action certified to auditor - correction of tax lists.
- 5715.15 Omissions or incorrect valuation reported to county auditor - corrections.
- 5715.16 County board of revision to make necessary corrections in assessments.
- 5715.17 Notice that work of equalization completed - county auditor to furnish certificates and notice.
- 5715.18 Additional notice of change in assessment.
- 5715.19 Complaint against valuation or assessment - determination of complaint - tender of tax - determination of common level of assessment.
- 5715.20 Certification of action of county board of revision - time for appeal.
- 5715.21 Payment of tax shall not abate complaint or appeal.
- 5715.22 Credit and repayment of overpaid taxes.
- 5715.23 Abstract of real property transmitted to tax commissioner.
- 5715.24 Review of assessment by tax commissioner - change of aggregate value.
- 5715.25 Statement to county auditor of change in aggregate value.
- 5715.251 Appeal of determination of change in abstract of real property.
- 5715.26 County auditor to adjust valuation and transmit adjusted abstract.
- 5715.27 Application for exemption - rights of board of education - complaint against exemption.
- 5715.271 Burden of proof of entitlement to exemption on property owner.
- 5715.28 Decisions by department of taxation shall be binding.
- 5715.29 Rules, orders and instructions of tax commissioner.
- 5715.30 Tax commissioner shall furnish forms.
- 5715.31 Power of tax commissioner to compel obedience to orders.
- 5715.32 Power to require conferences.
- 5715.33 Sexennial reappraisal - reassessment of improperly assessed property.
- 5715.34 Duty of county auditor to make reassessment.
- 5715.35 Compilation, publication, and distribution of tax laws by tax commissioner.
- 5715.36 County to pay assessment and hearing expenses of tax commissioner.
- 5715.37 Tax commissioner to appear in court cases involving valuations.
- 5715.38 Proceedings to remedy improper administration.
- 5715.39 Remittance of illegally assessed taxes or late payment penalty.
- 5715.40 Department of taxation may assign duties to auditors.
- 5715.41 Right of assessment official to examine public record - exception - exhibition of authority.
- 5715.42 Notice to tax commissioner of discovery of taxable property.
- 5715.43 Notice to prosecuting attorney of violation of laws.
- 5715.44 Prosecuting attorney is legal adviser in matters of taxation.
- 5715.441 Powers and duties with respect to recoupment charge.
- 5715.45 Prohibition against failure to perform duties imposed by law.
- 5715.46 Prohibition against neglect of duty or fraudulent assessment.
- 5715.47 [Repealed].
- 5715.48 Prohibition against fraudulent valuation.
- 5715.49 Prohibition against former or present officialdivulging information.
- 5715.50 Prohibition against former or present employee divulging information.
- 5715.51 Prohibition against political activity by certain officials.
- 5715.61 [Repealed].
- 5715.70 Release of lien on real property situated in county.
- 5715.701 Discharge of lien by county recorder - recording of release.
- 5715.99 Penalty.