OPINION — AG — ** REVALUATION — TAX ASSESSMENT — AD VALOREM ** (1) COUNTY ASSESSORS ARE WITHOUT AUTHORITY TO ALTER OR AMEND THE 1984 ASSESSMENT ROLLS PREPARED PURSUANT TO 68 Ohio St. 2471 [68-2471], TO REFLECT THE PROVISIONS OF 68 Ohio St. 2427.2 [68-2427.2] DURING THE 1984 TAXABLE YEAR. (2) IN REVALUATION PROGRAMS MADE PURSUANT TO 68 Ohio St. 2481.1 [68-2481.1] ET SEQ., AS AMENDED, COUNTY ASSESSORS ARE 'NOT' REQUIRED TO ANNUALLY REVALUE A PORTION OF THE REAL PROPERTY WITHIN THEIR COUNTIES WHICH FALLS WITHIN EACH USE CLASSIFICATION, SO LONG AS ALL SUCH PROPERTY IS SYSTEMATICALLY AND CONTINUOUSLY REVALUED NO LESS OFTEN THAN EVERY FIVE YEARS. (USE CLASSIFICATION, COUNTY ASSESSOR, ASSESSMENT ROLL, TAX ROLL, REAL ESTATE PROPERTY, COUNTY BOARD OF EQUALIZATION, ABSTRACT, "USE VALUE") CITE: ARTICLE X, SECTION 8, 68 Ohio St. 2427 [68-2427], 68 Ohio St. 2462 [68-2462], 68 Ohio St. 2463 [68-2463], 68 Ohio St. 2471 [68-2471], 68 Ohio St. 2472 [68-2472] 68 Ohio St. 2474 [68-2474], 68 Ohio St. 2479 [68-2479] 68 Ohio St. 2494 [68-2494], 68 Ohio St. 2459 [68-2459] 68 Ohio St. 2427.2 [68-2427.2](A) , 68 Ohio St. 2427.2 [68-2427.2] [68-2427.2](B), 68 Ohio St. 2481.1 [68-2481.1] (SUSAN BRIMER AGOSTA)