Ohio Revised Code

Ohio Rev. Code § 5715.30 (2026)

Tax commissioner shall furnish forms

✓ laws through the 2026 session (checked Sept. 2026)
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The tax commissioner shall prescribe for and furnish to all county boards of revision, county auditors, and county treasurers blank forms for all oaths of office, statements, returns, reports, tax lists and duplicates, abstracts, records of proceedings, complaints, notices of appeal, tax bills, receipts, and all other documents, files, and records authorized or required by any law which relates to the assessment, levy, or collection of taxes or the reduction of taxes or by any rules, orders, or instructions of the commissioner. The commissioner shall prescribe a form for tax lists and duplicates to insure proper administration of sections 319.301, 319.302, and 323.151 to 323.159 of the Revised Code. The commissioner shall prescribe and furnish blank forms of records and papers for all proceedings and official actions authorized or required by any law which relates to the assessment, levy, or collection of taxes or by any rules, orders, or instruction of the commissioner. Auditors, treasurers, all other officers, and all persons required to list property for taxation shall use true copies of such blank forms.

Notes of Decisions
Cited in 8 cases, 1998–2015 · leading case: Groveport Madison Local Schs. Bd. of Educ. v. Franklin Cnty. Bd. of Revision, 2013-Ohio-4627, 998 N.E.2d 1132.
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Groveport Madison Local Schs. Bd. of Educ. v. Franklin Cnty. Bd. of Revision, 2013-Ohio-4627, 998 N.E.2d 1132. “See R.C. 5715.30. Attorney James Hunter, who is identified as the complainant’s agent and the owner’s attorney, signed the complaint on the trust’s *267 behalf.”
Devan v. Cuyahoga Cty. Bd. of Revision, 2015-Ohio-4279, 45 N.E.3d 661. “153(A)(3) and under the authority of R.C. 5715.30, the tax commissioner promulgated the homestead application form, DTE 105A, which specifically requires the applicant to “declare under the penalty of perjury that (1) I occupied this property as my principal place of residence…”
Princeton City Sch. Dist. Bd. of Educ. v. Zaino, 760 N.E.2d 375 (Ohio 2002). “R.C. 5715.30 requires the commissioner to prescribe and furnish blank forms, including exemption application forms.”
Knickerbocker Props., Inc. XLII v. Delaware Cnty. Bd. of Revision, 119 Ohio St. 3d 233 (2008). “30 requires the Tax Commissioner to “prescribe for and furnish to all county boards of revision” the “complaints” that are “authorized or required by any law which relates to the assessment, levy, or collection of taxes.”
Kalmbach Wagner Swine Rsch. Farm v. Bd. of Revision, 691 N.E.2d 270 (Ohio 1998). “R.C. 5715.30 requires the officers charged with assessing property for taxation to use the prescribed forms.”
Princeton City Sch. Dist. Bd. of Edn. v. Zaino, 94 Ohio St. 3d 66 (2002). “R.C. 5715.30 requires the commissioner to prescribe and furnish blank forms, including exemption application forms.”
Dugan v. Franklin Cty. Bd. of Revision, 2014-Ohio-4491. “153(A)(3) and under the authority of R.C. 5715.30, the tax commissioner promulgated the homestead application form, DTE 105A, which specifically requires the applicant to "declare under the penalty of perjury that (1) I occupied this property as my principal place of residence…”
Kalmbach Wagner Swine Rsch. Farm v. Wyandot Cty. Bd. of Revision, 81 Ohio St. 3d 319 (1998). “R.C. 5715.30 requires the officers charged with assessing property for taxation to use the prescribed forms.”
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