Property Valuation

In Ohio, the county auditor's assessed value is used to determine:

AThe property's market value for sale purposes
BThe tax base for calculating property taxes✓ Correct
CThe value for homeowner's insurance
DThe maximum mortgage a lender will make

Explanation

The county auditor's assessed value (35% of appraised market value) is the tax base used to calculate the owner's property tax obligation. It is not used to determine market value for sale or insurance purposes.

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