Ohio Rev. Code » Chapter 319
Ohio Revised Code

Ohio Rev. Code § 319.28 (2026)

General tax list and general duplicate of real and public utility property compiled - parcel numbering system

✓ current as of May 2026
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Effective:
April 9, 2025
Latest Legislation:
House Bill 265, House Bill 315 - 135th General Assembly
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(A) As used in this section:

"Designated public service worker" has the meaning defined in division (A)(7) of section 149.43 of the Revised Code.

"Qualifying former designated public service worker" has the meaning defined in section 149.45 of the Revised Code.

(B) Except as otherwise provided in division (C) of this section, on or before the first Monday of August, annually, the county auditor shall compile and make up a general tax list of real and public utility property in the county, either in tabular form and alphabetical order, or, with the consent of the county treasurer, by listing all parcels in a permanent parcel number sequence to which a separate alphabetical index is keyed, containing the names of the several persons, companies, firms, partnerships, associations, and corporations in whose names real property has been listed in each township, municipal corporation, special district, or separate school district, or part of either in the auditor's county, placing separately, in appropriate columns opposite each name, the description of each tract, lot, or parcel of real estate, the value of each tract, lot, or parcel, the value of the improvements thereon, and of the names of the several public utilities whose property, subject to taxation on the general tax list and duplicate, has been apportioned by the department of taxation to the county, and the amount so apportioned to each township, municipal corporation, special district, or separate school district or part of either in the auditor's county, as shown by the certificates of apportionment of public utility property. If the name of the owner of any tract, lot, or parcel of real estate is unknown to the auditor, "unknown" shall be entered in the column of names opposite said tract, lot, or parcel. Such lists shall be prepared in duplicate. On or before the first Monday of September in each year, the auditor shall correct such lists in accordance with the additions and deductions ordered by the tax commissioner and by the county board of revision, and shall certify and on the first day of October deliver one copy thereof to the county treasurer. The copies prepared by the auditor shall constitute the auditor's general tax list and treasurer's general duplicate of real and public utility property for the current year.

Once a permanent parcel numbering system has been established in any county as provided by the preceding paragraph, such system shall remain in effect until otherwise agreed upon by the county auditor and county treasurer.

(C)(1) A designated public service worker under division (A)(7) of section 149.43 of the Revised Code, a qualifying former designated public service worker under division (A)(3) of section 149.45 of the Revised Code, or the spouse of either individual, may submit an affidavit to the county auditor requesting the county auditor to remove the name of the individual filing the affidavit from any record made available to the general public on the internet or a publicly accessible database, and from the general tax list and duplicate of real and public utility property, and to instead insert the individual's initials on any such record, and on the general tax list and duplicate of real and public utility property as the name of the individual that appears on the deed. A qualifying former designated public service worker shall provide, with the affidavit, a confirmation letter from each employer at which the worker accumulated service confirming the years of service and that the worker departed service in good standing.

(2) Upon receiving an affidavit, and confirmation letter if applicable, described in division (C)(1) of this section, the county auditor shall act within five business days in accordance with the request to remove the individual's name from any record made available to the general public on the internet or a publicly accessible database, and from the general tax list and duplicate of real and public utility property and insert the individual's initials on any such record and on the general tax list and duplicate of real and public utility property, if practicable. If the removal and insertion is not practicable, the county auditor shall verbally or in writing within five business days after receiving the affidavit explain to the individual why the removal and insertion is impracticable.

(D) The county auditor shall keep confidential information that is subject to a real property confidentiality notice under section 111.431 of the Revised Code, in accordance with that section. An affidavit or confirmation letter submitted under division (C)(1) of this section is not a public record under division (A)(1)(ww) of section 149.43 of the Revised Code.

Last updated January 30, 2025 at 1:40 PM

Notes of Decisions
Cited in 24 cases (6 in the last 5 years), 1953–2026 · leading case: Terraza 8, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion), 2017 Ohio 4415 (Ohio 2017).
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Terraza 8, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion), 2017 Ohio 4415 (Ohio 2017). “See R.C. 319.28(A) (requiring auditors to certify values to the county treasurer by October 1 each year).”
Sheldon Road Assocs., L.L.C. v. Cuyahoga Cnty. Bd. of Revision, 2012 Ohio 581 (Ohio 2012). · cites it 2× “See R.C. 319.28 (auditor to certify tax duplicate to county treasurer as of October 1 of the tax year).”
Cincinnati Sch. Dist. Bd. of Educ. v. Hamilton Cnty. Bd. of Revision, 721 N.E.2d 40 (Ohio 2000). “20 describes how the auditor shall transfer ownership of land on the tax list: “[T]he county auditor shall transfer any land * * * charged with taxes on the tax list, from the name in which it stands into the name of the owner, when rendered necessary by a conveyance * * See,…”
City of Toledo v. Levin, 117 Ohio St. 3d 373 (Ohio 2008). “For each year, real property tax becomes a lien on the property on January 1, and the auditor determines value and certifies the tax duplicate as of October 1, which permits calculation of the tax.”
Kuntz 2016, L.L.C. v. Montgomery Cty. Auditor, 2018 Ohio 4635 (Ohio Ct. App. 2018). · cites it 5× “Specifically, R.C. 319.28 is the statute that governs creation of the tax list and duplicate.”
State ex rel. Perry Twp. Bd. of Trs. v. Husted (Slip Opinion), 2018 Ohio 3830 (Ohio 2018). “…property in the county and to the duplicate of that list that the auditor provides to the county treasurer. See R.C. 319.28(A).”
State ex rel. Rolling Hills Local Sch. Dist. Bd. of Educ. v. Brown, 589 N.E.2d 1265 (Ohio 1992). · cites it 2× “The auditor prepares the tax list pursuant to R.C. 319.28. On the tax list, he records, inter alia, all the parcels in the county, the names of their owners, and the taxing district in which each parcel is located.”
Cincinnati Sch. Dist. Bd. of Edn. v. Hamilton Cty. Bd. of Revision, 2000 Ohio 452 (Ohio 2000). “20 describes how the auditor shall transfer ownership of land on the tax list: “[T]he county auditor shall transfer any land * * * charged with taxes on the tax list, from the name in which it stands into the name of the owner, when rendered necessary by a conveyance * * *.”
Bd. of Educ. of Springfield Local Sch. Dist. v. Lucas Cnty. Budget Comm'n, 71 Ohio St. 3d 120 (Ohio 1994). “The auditor then certifies, under R.C. 319.28, the duplicate to the county treasurer, who, under R.”
State ex rel. Obetz v. Stinziano, 2024 Ohio 5460 (Ohio 2024). “R.C. 319.28(A). The auditor prepares the list in duplicate: the auditor’s copy is the “auditor’s general tax list,” and the copy delivered by the auditor to the county treasurer is the “general duplicate.”
Bernhard v. O'brien, Treas., 126 N.E.2d 349 (Ohio Ct. App. 1953). · cites it 2× “In Section 2583, General Code (Section 319.28, Revised Code) the Legislature first takes notice of the fact that there.”
City of Cleveland v. Limbach, 533 N.E.2d 336 (Ohio 1988). “Under the commissioner’s version, the unpaid taxes became a lien on January 1, 1982, before the exempt use began, and are unremittable. Since we agree with the commissioner, we affirm the board’s decision.”
Show all 24 citing cases →
Ohio Rev. Code § 319.28(A): 6 cases
Terraza 8, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion), 2017 Ohio 4415 (Ohio 2017). “See R.C. 319.28(A) (requiring auditors to certify values to the county treasurer by October 1 each year).”
State ex rel. Perry Twp. Bd. of Trs. v. Husted (Slip Opinion), 2018 Ohio 3830 (Ohio 2018). “…property in the county and to the duplicate of that list that the auditor provides to the county treasurer. See R.C. 319.28(A).”
State ex rel. Obetz v. Stinziano, 2024 Ohio 5460 (Ohio 2024). “R.C. 319.28(A). The auditor prepares the list in duplicate: the auditor’s copy is the “auditor’s general tax list,” and the copy delivered by the auditor to the county treasurer is the “general duplicate.”
Kuntz 2016, L.L.C. v. Montgomery Cty. Auditor, 2018 Ohio 4635 (Ohio Ct. App. 2018). “Specifically, R.C. 319.28 is the statute that governs creation of the tax list and duplicate.”
State ex rel. Obetz v. Stinziano, 2024 Ohio 5460 (Ohio 2024).
Ohio Rev. Code § 319.28(B): 3 cases
State ex rel. H&S Invest. Props., L.L.C. v. Yamamoto, 2026 Ohio 1505 (Ohio Ct. App. 2026).
State ex rel. Springfield City Sch. Dist. Bd. of Edn. v. Hamilton, 2025 Ohio 4427 (Ohio 2025).
Bursley v. Crisp, 2025 Ohio 2500 (Ohio Ct. App. 2025).
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