{"data":{"id":"us-oh/ohio-rev.-code-5715.40","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5715.40","heading":"Department of taxation may assign duties to auditors.","body":"County auditors, assistant assessors, and county boards of revision shall perform the duties relating to the assessment of property for taxation or the levy or collection of taxes which the department of taxation directs.","path":["Title 57 Taxation","Chapter 5715 Boards Of Revision; Equalization Of Assessments"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5715.40","current_through":"1953-10-01 (House Bill 1 - 100th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"86c6924dd82a86d3b0a87a67a5d859ecc038cccc32b7d012e925a310784af6de","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5715.39","next":"us-oh/ohio-rev.-code-5715.41"},"notice":"GroundRules: Original legal text. Not legal advice."}