Resources  >> Applicable Revised Code Sections

Applicable Revised Code Sections: Board of Appeals


 

The sections of the Revised Code directed to the operation of the Board of Tax Appeals are found in Title 57, Chapter 5717

 

Some Applicable Revised Code Sections Board Of Tax Appeals

 

This document outlines the procedures, requirements, and legal standards for appealing property tax assessments and decisions made by county boards of revision, tax commissioners, and local tax review boards in Ohio, as governed primarily by Title 57, Chapter 5717 of the Revised Code. ​

Appeals from County Boards of Revision ​

 

  • An appeal from a county board of revision must be filed within 30 days of mailing notice of its decision, either in person, by certified mail, express mail, facsimile, electronic transmission, or authorized delivery service. ​
  • Filing dates are determined by postmark, receipt, or timestamp, depending on the method used. ​
  • The appellant, which can be a taxpayer, county auditor, legislative authority, or authorized official, must serve notice on all parties involved, with proof of service or affidavits of mailing. ​
  • The appeal is taken to the Ohio Board of Tax Appeals (BTA), which can hear the case at its Columbus office or in the property's county, or assign examiners to conduct hearings and report findings. ​
  • The BTA may decide to hear the appeal on the record or order additional evidence and investigations. ​
  • When correcting discriminatory valuations, the BTA adjusts property values to ensure uniformity, either increasing or decreasing assessed values by a percentage or amount. ​
  • The BTA’s decision is entered into the record, and it determines the taxable value or corrects discrimination, then certifies its findings to relevant parties, including the county auditor and tax commissioner. ​
  • The BTA can affirm, reverse, modify, vacate, or remand decisions, with finality unless appealed further under specific sections.

 

Appeals from Final Determinations by Tax Commissioner or County Auditor ​

 

  • Taxpayers, tax administrators, or other designated parties can appeal final assessments, valuations, or orders within 60 days of notice. ​
  • Appeals are filed with the BTA, court of common pleas, or both, with the method of filing and date of receipt determined similarly to other appeals. ​
  • The notice of appeal must include a statement of claimed errors and a copy of the final determination. ​
  • The local tax review board must certify a transcript of proceedings and evidence to the BTA or court. ​
  • The BTA or court may hear the case on the record or consider additional evidence, and the court’s decision can affirm, reverse, or modify the BTA’s order. ​
  • Orders of the BTA become final unless appealed, and the tax records are adjusted accordingly.

 

Decisions of the Board of Tax Appeals ​

 

  • The BTA’s decisions are recorded and sent to all parties, including the property owner, county auditor, and tax commissioner.
  • The BTA’s rulings can affirm, reverse, vacate, modify, or remand assessments or valuations.
  • When correcting discrimination, the BTA adjusts property values to ensure uniformity. ​
  • Remanded cases may be sent back for further administrative determination or new assessments, with appeals to the appropriate courts depending on the issue. ​
  • The BTA can order decisions to be sent by certified mail at request.

 

Motions and Procedural Rules

 

  • The BTA can consider motions, including preliminary motions, before making decisions on appeals.

 

Appeals to Higher Courts ​

 

  • Decisions of the BTA can be appealed to the Ohio Supreme Court or the court of appeals, but decisions made under section 5703.021 (small claims docket) are final and not subject to further appeal.
  • Appeals are generally filed within 30 days of the BTA decision, with the court having exclusive jurisdiction. ​
  • The appeal process involves serving all relevant parties, submitting transcripts, and possibly considering additional evidence. ​
  • Courts review whether the BTA’s decision is reasonable and lawful, with the ability to affirm, reverse, or modify the order. ​
  • Final judgments are certified back to the BTA for implementation.

 

Additional Provisions

 

  • Liability for taxes related to appeals relates back to the original valuation or assessment date, with penalties and interest based on the final valuation. ​
  • An alternative route allows direct appeal from county boards of revision to the court of common pleas within 30 days, with similar procedures for certification and review. ​

 

This summary captures the core legal procedures, timelines, and decision-making processes for property tax appeals in Ohio, emphasizing clarity, procedural accuracy, and the roles of various entities involved.