Omitted Taxes

Pursuant to Ohio Revised Code 5713.20

• If the county auditor discovers that any building, structure, or tract of land or any lot or part of either, has been omitted from the list of real property, the auditor shall add it to the list, with the name of the owner, and ascertain the taxable value thereof and place it opposite such property.
• The county auditor shall compute the sum of the simple taxes for the preceding years in which the property was omitted from the list of real property, not exceeding five years, unless in the meantime the property has changed ownership, in which case only the taxes chargeable since the last change of ownership shall be computed.
• No penalty or interest shall be added to the amount of taxes so computed.
• The county auditor will notify the owner by mail about the assessment of omitted back tax on their property, and inform that the owner may pay the omitted taxes in full or enter into an omitted tax contract with the county treasurer to pay the taxes in installments.
• Taxes will be added on the difference between the value charged in error and the correct value only.

Clerical Errors

Pursuant to Ohio Revised Code 5713.19

A county auditor shall correct any clerical errors, as defined in section 319.35 of the Revised Code, that the auditor discovers concerning the name of the owner, valuation, description, or quantity of any tract or lot contained in the list of real property in the county.

• Similar to omitted taxes, clerical errors can be processed for five preceding years.
• If the correction results in a refund, a check will be mailed to the owner. If the correction results in additional taxes, the auditor office will notify the owner, and inform that the owner may pay the additional taxes in full, or enter into a contract with the county treasurer.
• No penalty or interest shall be added to the amount of taxes so computed.

To Avoid Omitted Taxes

• Review your property record to ensure that all data is accurate and current
• File appropriate building permits when adding buildings or making changes to your property