To protect the public interests, the tax commissioner may appear and upon his application be heard in any court or tribunal in any proceeding involving the appraisal, valuation, or equalization of real property for the purpose of taxation, or the assessment or collection of taxes. The clerk of any court of record shall immediately transmit to the commissioner by certified mail a copy of the petition filed in any such action, and charge the fee therefor in the costs.

Terms Used In Ohio Code 5715.37

  • Appraisal: A determination of property value.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.