The Logan County Auditor, Michael E. Yoder worked with Lexur Appraisal Company who is authorized by the Ohio Department of Taxation to perform such work for the revaluation which occurred in 2013. The only changes to the real estate values for the years between would be by way of physical changes to the property (new construction), a Board of Revision adjustment (PDF), or the normal triennial which will be conducted for 2016.
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The Real Estate Valuation Department is then responsible for valuing any property in which an appeal has been filed, a land split / boundary survey has been brought in, or a building permit was issued.

New Construction duties include:
  • Review of permits received in the The Real Estate Valuation Department
  • Review of parcel land splits and boundary surveys accepted by the Engineer’s Department
  • Inspection of the properties
  • Assess value of new construction
  • Assess value for new land configuration
  • Add property’s new description to a permanent file
Board of Revision / Appraisal duties include:
  • Review of appeals filed with the Board of Revision
  • Inspection of the properties
  • Examine area sales and other necessary data
  • Present a report before the Board of Revision, where final value determination is made