OH HB51

Amends section 319.38 to revise procedures for property valuation adjustments when buildings, structures, land, orchards, timber, or ornamental trees are destroyed or injured, allowing county auditors to complete adjustment forms on behalf of property owners based on inspection and investigation.

Updates section 5701.11 to incorporate Internal Revenue Code changes effective as of March 31, 2021, allowing taxpayers to elect to apply federal tax provisions for taxable years ending after March 31, 2021.

Authorizes public body members to conduct meetings and hearings by teleconference, video conference, or similar electronic technology through June 30, 2022, with members counted as present for quorum and voting purposes and public access provided through livestreaming or similar means.

Declares amendments to sections 5701.11 and the temporary teleconference authority to be emergency measures necessary to reduce taxpayer compliance costs for 2021 tax returns and enable essential government operations during the COVID-19 pandemic.