Add Omitted Property to Tax List - §5713.20
In addition to conducting the reappraisal every six years, and updating the values
every three, the Auditor is required to inspect and appraise any property changes the may
occur. The most common of these changes are new construction and new subdivisions. In
order to properly appraise any property in the County, the Auditor must have an accurate
description of the property. If the owner does not supply an accurate description, the
Auditor or his duly appointed assessor may cause a survey to be conducted. The costs of
the survey are charged against the property as any other tax.
To assist the Auditor in determining the appraised value of all real property in the
County, the Auditor is to ascertain the amount of mortgage indebtedness on each tract and
lot in any district. This information is also required to be supplied to the Auditor at
the time any property changes ownership, and is reported on the conveyance form required
by §319.20.
In areas where there is no system of building registration and inspection, the owner must
notify the Auditor of any new construction that costs over $2,000. If no notice is given
within sixty days of starting the work, the Auditor is required to assess a penalty of
fifty per cent of the amount of taxes that would have been assessed. The 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. In areas where there is a system of building registration and inspection,
the Auditor has the implied authority to obtain copies of building permits under §5713.03,
which reads in part, "The county auditor, from the best sources of information
available…".
When, in the course of appraising property or at any other time, the Auditor is made aware
of property that is not included on the list of real property, he is required to add it to
the list. This includes any building, structure, tract of land or any lot or part of
either. The Auditor is required to compute the taxes due on the property, for up to the
five years previous. If the property has changed ownership during the five year period,
then the Auditor only calculates and charges the taxes since the change of ownership. The
Auditor may not charge any interest or penalty.
