Effective: October 16, 2009
Latest Legislation: House Bill 1 - 128th General Assembly
The county auditor may appeal to the board of tax appeals any determination of change in the abstract of real property of a taxing district in the auditor's county that is made by the tax commissioner under section 5715.24 of the Revised Code. The appeal shall be taken within thirty days after receipt of the statement by the county auditor of the commissioner's determination by the filing by the county auditor of a notice of appeal with the board and the commissioner. Such notice of appeal shall set forth the determination of the commissioner appealed from and the errors therein complained of. Proof of the filing of such notice with the commissioner shall be filed with the board. The board shall have exclusive jurisdiction of the appeal.
In all such appeals the commissioner shall be made appellee. Unless waived, notice of the appeal shall be served upon the commissioner by certified mail. The prosecuting attorney shall represent the county auditor in such an appeal.
The commissioner, upon written demand filed by the county auditor, shall within thirty days after the filing of such demand file with the board a certified transcript of the record of the commissioner's proceedings pertaining to the determination complained of and the evidence the commissioner considered in making such determination.
If upon hearing and consideration of such record and evidence the board decides that the determination appealed from is reasonable and lawful, it shall affirm the same, but if the board decides that such determination is unreasonable or unlawful, the board shall reverse and vacate the determination or modify it and enter final order in accordance with such modification.
The secretary of the board shall send the order of the board to the county auditor and to the commissioner, and they shall take such action in connection therewith as is required to give effect to the order of the board. At the request of the county auditor, the board of tax appeal's order shall be sent by certified mail at the county auditor's expense.
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.