General Assembly


Short Title

Regards valuation adjustments for destroyed / injured property 
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Long Title To amend sections 319.38 and 5701.11 of the Revised Code to amend the law governing valuation adjustments for destroyed or injured property, to expressly incorporate changes in the Internal Revenue Code since March 31, 2021, into Ohio law, to provide temporary authority, expiring July 1, 2022, for members of a public body to meet by means of teleconference or video conference, and to declare an emergency.


As Enrolled

Legislation Text

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Effective Date

February 17, 2022
Provisions addressing valuation adjustments effective May 19, 2022
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