Authority of BOR  >> Introduction

Authority of BOR: Introduction

Given the large amount of tax dollars at issue and the complexity of correctly determining the true value of real property across the state, it is not surprising that the Ohio Revised Code provides affected individuals with a mechanism to challenge and seek modification of the real property valuations prepared by the county auditor which form the basis for property tax assessments.  By statute, that challenge/modification procedure occurs at the county level and is handled by county boards of revision.  Each of Ohio’s 88 counties has its own board of revision (“BOR”).