Effective: October 16, 2009
Latest Legislation: House Bill 1 - 128th General Assembly
The county treasurer, county auditor, and a member of the board of county commissioners selected by the board of county commissioners shall constitute the county board of revision, or they may provide for one or more hearing boards when they deem the creation of such to be necessary to the expeditious hearing of valuation complaints. Each such official may appoint one qualified employee from the official's office to serve in the official's place and stead on each such board for the purpose of hearing complaints as to the value of real property only, each such hearing board has the same authority to hear and decide complaints and sign the journal as the board of revision, and shall proceed in the manner provided for the board of revision by sections 5715.08 to 5715.20 of the Revised Code. Any decision by a hearing board shall be the decision of the board of revision.
A majority of a county board of revision or hearing board shall constitute a quorum to hear and determine any complaint, and any vacancy shall not impair the right of the remaining members of such board, whether elected officials or appointees, to exercise all the powers thereof so long as a majority remains.
Each member of a county board of revision or hearing board may administer oaths.
Structure Ohio Revised Code
Chapter 5715 | Boards of Revision; Equalization of Assessments
Section 5715.012 | Sales Assessment Ratio Studies.
Section 5715.03 | Payment of Compensation and Expenses.
Section 5715.04 | Office Hours - Conditions of Employment.
Section 5715.05 | Offices, Equipment, and Supplies.
Section 5715.06 | Number of Experts - Compensation - Civil Service.
Section 5715.07 | Public Inspection of Documents Relating to Assessments.
Section 5715.08 | Minutes of Meetings - Preservation of Minutes and Evidence.
Section 5715.09 | Organization of County Board of Revision - Meetings - Record.
Section 5715.11 | Duty of County Board of Revision to Hear Complaints.
Section 5715.12 | Duty to Give Notice Before Increasing Valuation - Service.
Section 5715.13 | Application for Decrease in Valuation; Electronic Complaint and Application.
Section 5715.14 | Action Certified to Auditor - Correction of Tax Lists.
Section 5715.15 | Omissions or Incorrect Valuation Reported to County Auditor - Corrections.
Section 5715.16 | County Board of Revision to Make Necessary Corrections in Assessments.
Section 5715.18 | Additional Notice of Change in Assessment.
Section 5715.20 | Certification of Action of County Board of Revision - Time for Appeal.
Section 5715.21 | Payment of Tax Shall Not Abate Complaint or Appeal.
Section 5715.22 | Credit and Repayment of Overpaid Taxes.
Section 5715.23 | Abstract of Real Property Transmitted to Tax Commissioner.
Section 5715.24 | Review of Assessment by Tax Commissioner - Change of Aggregate Value.
Section 5715.25 | Statement to County Auditor of Change in Aggregate Value.
Section 5715.251 | Appeal of Determination of Change in Abstract of Real Property.
Section 5715.26 | County Auditor to Adjust Valuation and Transmit Adjusted Abstract.
Section 5715.271 | Burden of Proof of Entitlement to Exemption on Property Owner.
Section 5715.28 | Decisions by Department of Taxation Shall Be Binding.
Section 5715.29 | Rules, Orders and Instructions of Tax Commissioner.
Section 5715.30 | Tax Commissioner Shall Furnish Forms.
Section 5715.31 | Power of Tax Commissioner to Compel Obedience to Orders.
Section 5715.32 | Power to Require Conferences.
Section 5715.33 | Sexennial Reappraisal - Reassessment of Improperly Assessed Property.
Section 5715.34 | Duty of County Auditor to Make Reassessment.
Section 5715.35 | Compilation, Publication, and Distribution of Tax Laws by Tax Commissioner.
Section 5715.36 | County to Pay Assessment and Hearing Expenses of Tax Commissioner.
Section 5715.37 | Tax Commissioner to Appear in Court Cases Involving Valuations.
Section 5715.38 | Proceedings to Remedy Improper Administration.
Section 5715.39 | Remittance of Illegally Assessed Taxes or Late Payment Penalty.
Section 5715.40 | Department of Taxation May Assign Duties to Auditors.
Section 5715.42 | Notice to Tax Commissioner of Discovery of Taxable Property.
Section 5715.43 | Notice to Prosecuting Attorney of Violation of Laws.
Section 5715.44 | Prosecuting Attorney Is Legal Adviser in Matters of Taxation.
Section 5715.441 | Powers and Duties With Respect to Recoupment Charge.
Section 5715.45 | Prohibition Against Failure to Perform Duties Imposed by Law.
Section 5715.46 | Prohibition Against Neglect of Duty or Fraudulent Assessment.
Section 5715.48 | Prohibition Against Fraudulent Valuation.
Section 5715.49 | Prohibition Against Former or Present Official Divulging Information.
Section 5715.50 | Prohibition Against Former or Present Employee Divulging Information.
Section 5715.51 | Prohibition Against Political Activity by Certain Officials.
Section 5715.70 | Release of Lien on Real Property Situated in County.
Section 5715.701 | Discharge of Lien by County Recorder - Recording of Release.