Ohio

The POER Office that Represents Ohio is:

Marvin F. Poer and Company
2211 York Rd., Suite 222
Oak Brook, IL 60523
(630) 573-7830 (630) 573-1178 (Fax)

Managing Consultant:
Mr. Morgan Thomas - Vice President

State Characteristics
Assessment Ratio:	35%
Fiscal Tax Year:	01/01 - 12/31
Valuation Authority:	County
Collection Authority:	County
Level One Appeal Name:	Board of Revision
RE Rendition Required:	No
PP Rendition Required:	No
Consultant Certification or Licensing:	Not Required
Real Estate Taxable?	Yes
Personal Property Taxable?	No
Inventory Taxable?	No

Real Estate
RE Assessment Date:	Jan 1
RE Appeal Deadline:	Mar 31
RE Tax Bills Issued:	Jan - Feb
RE Tax Bills Due:	Jan - Mar - 1^st half installment June - Aug - 2^nd half installment