Ohio Rev. Code § 711.104
Current with legislation from 2024 received as of May 9, 2024.
When a plat has been recorded under the provisions of section 711.103 of the Revised Code, the lots shown thereon shall be entered upon the tax list for taxation according to their lot numbers and subdivision, and conveyances made by lot number and subdivision shall be legally sufficient to pass title.
R.C. §711.104