![]() ![]() The board of county commissioners may designate the county engineer to provide for making, correcting, and keeping up to date a complete set of tax maps of the county, and shall employ the necessary number of assistants. ![]() It was last updated in 1969 and reads as follows: ![]() 5713.09 entitled Tax Maps of Subdivisions. Currently, the legislation is encompassed in O.R.C. This system was maintained when the current Ohio Revised Code (O.R.C.) was created in 1952. The legislature authorized the making of tax maps only when “in the opinion of the county commissioners” it was necessary for “the proper appraisal of real estate”. In 1913, the power of overseeing the creation of tax maps was shifted from the county auditor to the county commissioners. Legislation in 1868 directed that beginning in 1870 maps were to be made “and every tenth year thereafter”. It also obligated the auditor to deliver to each assessor “a map of each township and town within such district, with such plat books as may be necessary to enable the district assessor to make a correct plat of each section, survey and tract, in his district.” This section of the tax code remained in revisions to the taxation system in 18 when new property appraisements were authorized. The act required county auditors to provide to the district tax assessors information containing a description of each tract and lot of real property within the assessors’ district with the owners’ name and the number of acres that they owned. All property, real and personal, were taxed at their true value, except what might be expressly exempted. In 1846, Alfred Kelley, Representative from Cuyahoga County, introduced legislation into the Ohio General Assembly that provided for taxation by a uniform rule. ![]()
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