Ohio Code 5323.02 – Filing of information by owner with county auditor
(A) An owner of residential rental property shall file with the county auditor of the county in which the property is located the following information:
Terms Used In Ohio Code 5323.02
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Executor: A male person named in a will to carry out the decedent
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Population: means that shown by the most recent regular federal census. See Ohio Code 1.59
- Property: means real and personal property. See Ohio Code 1.59
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Residential rental property: means real property that is located in a county that has a population of more than two hundred thousand according to the most recent decennial census and on which is located one or more dwelling units leased or otherwise rented to tenants solely for residential purposes, or a mobile home park or other permanent or semipermanent site at which lots are leased or otherwise rented to tenants for the parking of a manufactured home, mobile home, or recreational vehicle that is used solely for residential purposes. See Ohio Code 5323.01
- Trustee: A person or institution holding and administering property in trust.
(1) The name, address, and telephone number of the owner;
(2) If the residential rental property is owned by a trust, business trust, estate, partnership, limited partnership, limited liability company, association, corporation, or any other business entity, the name, address, and telephone number of the following:
(a) A trustee, in the case of a trust or business trust;
(b) The executor or administrator, in the case of an estate;
(c) A general partner, in the case of a partnership or a limited partnership;
(d) A member, manager, or officer, in the case of a limited liability company;
(e) An associate, in the case of an association;
(f) An officer, in the case of a corporation;
(g) A member, manager, or officer, in the case of any other business entity.
(3) The street address and permanent parcel number of the residential rental property.
(B) The information required under division (A) of this section shall be filed and maintained on the tax list or the real property record.
(C) An owner of residential rental property shall update the information required under division (A) of this section within sixty days after any change in the information occurs.
(D) The county auditor shall provide an owner of residential rental property located in a county that has a population of more than two hundred thousand according to the most recent decennial census with notice pursuant to division (B) of section 323.131 of the Revised Code of the requirement to file the information required under division (A) of this section and the requirement to update that information under division (C) of this section.
(E) The owner of residential real property shall comply with the requirements under divisions (A) and (C) of this section within sixty days after receiving the notice provided under division (D) of this section, division (D) of section 319.202, or division (B) of section 323.131 of the Revised Code.