As Introduced
136th General Assembly
Regular Session H. B. No. 232
2025-2026
Representatives Mathews, A., Thomas, D.
To amend sections 5715.19 and 5717.01 of the
Revised Code to modify the law governing certain
property tax complaints.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 5715.19 and 5717.01 of the
Revised Code be amended to read as follows:
Sec. 5715.19. (A) As used in this section:
"Member" has the same meaning as in section 1706.01 of the
Revised Code.
"Internet identifier of record" has the same meaning as in
section 9.312 of the Revised Code.
"Interim period" means, for each county, the tax year to
which section 5715.24 of the Revised Code applies and each
subsequent tax year until the tax year in which that section
applies again.
"Legislative authority" means a board of county
commissioners, a board of township trustees of any township with
territory in the county, the board of education of any school
district with territory in the county, or the legislative
authority of a municipal corporation with territory in the
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19 H. B. No. 232 Page 2
As Introduced
county.
"Original complaint" means a complaint filed under
division (A) of this section.
"Counter-complaint" means a complaint filed under division
(B) of this section in response to an original complaint.
"Third party complainant" means a complainant other than
the property owner, the owner's spouse, a tenant authorized to
file an original complaint, or any person acting on behalf of a
property owner. "Third party complainant" does not include a
legislative authority or a mayor of a municipal corporation, but
does include the prosecuting attorney or treasurer of a county
or any person acting on behalf of a legislative authority or
mayor.
For purposes of this section, a person is considered to be
acting on behalf of a legislative authority or mayor if the
person is an official or employee of the political subdivision
or has been hired, contracted, or directed by such an official
or employee to file a complaint or counter-complaint under this
section on behalf of the political subdivision.
(1) Subject to division (A)(2) of this section, a
complaint against any of the following determinations for the
current tax year shall be filed with the county auditor on or
before the thirty-first day of March of the ensuing tax year or
the date of closing of the collection for the first half of real
and public utility property taxes for the current tax year,
whichever is later:
(a) Any classification made under section 5713.041 of the
Revised Code;
(b) Any determination made under section 5713.32 or
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48 H. B. No. 232 Page 3
As Introduced
5713.35 of the Revised Code;
(c) Any recoupment charge levied under section 5713.35 of
the Revised Code;
(d) The determination of the total valuation or assessment
of any parcel that appears on the tax list, except parcels
assessed by the tax commissioner pursuant to section 5727.06 of
the Revised Code;
(e) The determination of the total valuation of any parcel
that appears on the agricultural land tax list, except parcels
assessed by the tax commissioner pursuant to section 5727.06 of
the Revised Code;
(f) Any determination made under division (A) of section
319.302 of the Revised Code.
If such a complaint is filed by mail or certified mail,
the date of the United States postmark placed on the envelope or
sender's receipt by the postal service shall be treated as the
date of filing. A private meter postmark on an envelope is not a
valid postmark for purposes of establishing whether a complaint
has been timely filed.
Subject to division (A)(6) of this section, any person
owning taxable real property in the county or in a taxing
district with territory in the county; such a person's spouse; a
tenant of the property owner, if the property is classified as
to use for tax purposes as commercial or industrial, the lease
requires the tenant to pay the entire amount of taxes charged
against the property, and the lease allows, or the property
owner otherwise authorizes, the tenant to file such a complaint
with respect to the property; an individual who is retained by
such a person or tenant and who holds a designation from a
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77 H. B. No. 232 Page 4
As Introduced
professional assessment organization, such as the institute for
professionals in taxation, the national council of property
taxation, or the international association of assessing
officers; a public accountant who holds a permit under section
4701.10 of the Revised Code, a general or residential real
estate appraiser licensed or certified under Chapter 4763. of
the Revised Code, or a real estate broker licensed under Chapter
4735. of the Revised Code, who is retained by such a person or
tenant; if the person or tenant is a firm, company, association,
partnership, limited liability company, or corporation, an
officer, a salaried employee, a partner, or a member of that
person or tenant; if the person or tenant is a trust, a trustee
of the trust; the prosecuting attorney or treasurer of the
county; or the legislative authority of a subdivision or the
mayor of a municipal corporation may file such a complaint
regarding any such determination affecting any real property in
the county, except that a person owning taxable real property in
another county may file such a complaint only with regard to any
such determination affecting real property in the county that is
located in the same taxing district as that person's real
property is located. The county auditor shall present to the
county board of revision all complaints filed with the auditor.
(2) No person, legislative authority, or officer shall
file a complaint against the valuation or assessment of any
parcel that appears on the tax list if it filed a complaint
against the valuation or assessment of that parcel for any prior
tax year in the same interim period, unless the person,
legislative authority, or officer alleges that the valuation or
assessment should be changed due to one or more of the following
circumstances that occurred after the tax lien date for the tax
year for which the prior complaint was filed and that the
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108 H. B. No. 232 Page 5
As Introduced
circumstances were not taken into consideration with respect to
the prior complaint:
(a) The property was sold in an arm's length transaction,
as described in section 5713.03 of the Revised Code;
(b) The property lost value due to some casualty;
(c) Substantial improvement was added to the property;
(d) An increase or decrease of at least fifteen per cent
in the property's occupancy has had a substantial economic
impact on the property.
(3) If a county board of revision, the board of tax
appeals, or any court dismisses a complaint filed under this
section or section 5715.13 of the Revised Code for the reason
that the act of filing the complaint was the unauthorized
practice of law or the person filing the complaint was engaged
in the unauthorized practice of law, the party affected by a
decrease in valuation or the party's agent, or the person owning
taxable real property in the county or in a taxing district with
territory in the county, may refile the complaint,
notwithstanding division (A)(2) of this section.
(4)(a) No complaint filed under this section or section
5715.13 of the Revised Code shall be dismissed for the reason
that the complaint fails to accurately identify the owner of the
property that is the subject of the complaint.
(b) If a complaint fails to accurately identify the owner
of the property that is the subject of the complaint, the board
of revision shall exercise due diligence to ensure the correct
property owner is notified as required by divisions (B) and (C)
of this section.
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136 H. B. No. 232 Page 6
As Introduced
(5) Notwithstanding division (A)(2) of this section, a
person, legislative authority, or officer may file a complaint
against the valuation or assessment of any parcel that appears
on the tax list if it filed a complaint against the valuation or
assessment of that parcel for any prior tax year in the same
interim period if the person, legislative authority, or officer
withdrew the complaint before the complaint was heard by the
board.
(6) The legislative authority of a subdivision, the mayor
of a municipal corporation, or a third party complainant shall
not file an original complaint with respect to property the
subdivision or complainant does not own or lease unless both of
the following conditions are met:
(a) If the complaint is based on a determination described
in division (A)(1)(d) or (e) of this section, the property was
(i) sold all of the following requirements are met:
(i) The complaint seeks an increase in the valuation of
the property based upon the sale of the property in an arm's
length transaction, as described in section 5713.03 of the
Revised Code, before, but not after, .
(ii) That sale is evidenced by a conveyance fee statement,
attached to the complaint, that declares the value of the
property conveyed pursuant to section 319.202 of the Revised
Code and that was filed during the two years preceding the tax
lien date for the tax year for which the complaint is to be
filed, and (ii) the .
(iii) That sale price exceeds the true value of the
property appearing on the tax list for that tax year by both ten
per cent and the amount of the filing threshold determined under
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165 H. B. No. 232 Page 7
As Introduced
division (J) of this section ;.
(b) If the complaint is filed by a legislative authority
or , mayor, or third party complainant acting on behalf of a
legislative authority or mayor, the legislative authority or, in
the case of a mayor, the legislative authority of the municipal
corporation, first adopts a resolution authorizing the filing of
the original complaint at a public meeting of the legislative
authority.
(7) A resolution adopted under division (A)(6)(b) of this
section shall include all of the following information:
(a) Identification of the parcel or parcels that are the
subject of the original complaint by street address, if
available from online records of the county auditor, and by
permanent parcel number;
(b) The name of at least one of the record owners of the
parcel or parcels;
(c) The basis for the complaint under divisions (A)(1)(a)
to (f) of this section relative to each parcel identified in the
resolution;
(d) The tax year for which the complaint will be filed,
which shall be a year for which a complaint may be timely filed
under this section at the time of the resolution's adoption.
A legislative authority shall not adopt a resolution
required under division (A)(6)(b) of this section that
identifies more than one parcel under division (A)(7)(a) of this
section, except that a single resolution may identify more than
one parcel under that division if each parcel has the same
record owner or the same record owners, as applicable. A
legislative authority may adopt multiple resolutions required
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194 H. B. No. 232 Page 8
As Introduced
under division (A)(6)(b) of this section by a single vote,
provided that the vote is separate from the question of whether
to adopt any resolution that is not adopted under division (A)
(6)(b) of this section.
Before adopting a resolution required by division (A)(6)
(b) of this section, the legislative authority shall mail a
written notice to at least one of the record owners of the
parcel or parcels identified in the resolution stating the
intent of the legislative authority in adopting the resolution,
the proposed date of adoption, and the basis for the complaint
under divisions (A)(1)(a) to (f) of this section relative to
each parcel identified in the resolution. The notice shall be
sent by certified mail to the last known tax-mailing address of
at least one of the record owners and, if different from that
tax-mailing address, to the street address of the parcel or
parcels identified in the resolution. Alternatively, if the
legislative authority has record of an internet identifier of
record associated with at least one of the record owners, the
legislative authority may send the notice by ordinary mail and
by that internet identifier of record. The notice shall be
postmarked or, if sent by internet identifier of record, sent at
least seven calendar days before the legislative authority
adopts the resolution.
A board of revision has jurisdiction to consider a
complaint filed pursuant to a resolution adopted under division
(A)(6)(b) of this section only if the legislative authority
notifies the board of revision of the resolution in the manner
prescribed in division (A)(8)(A)(8)(a) of this section. The
failure to accurately identify the street address or the name of
the record owners of the parcel in the resolution does not
invalidate the resolution nor is it a cause for dismissal of the
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225 H. B. No. 232 Page 9
As Introduced
complaint.
(8)(8)(a) A complaint form prescribed by a board of
revision or the tax commissioner for the purpose of this section
shall include a box that must be checked, when a legislative
authority, mayor, or third party complainant acting on behalf of
either files an original complaint, to indicate that a
resolution authorizing the complaint was adopted in accordance
with divisions (A)(6)(b) and (7) of this section and that notice
was mailed or sent in accordance with division (A)(7) of this
section before adoption of the resolution to at least one of the
record owners of the property that is the subject of the
complaint.
(b) Any third party complainant shall submit, with the
complaint, a sworn affidavit stating whether the third party
complainant is or is not acting on behalf of a legislative
authority or mayor.
(B)(B)(1) Within thirty days after the last date such
complaints may be filed, the auditor shall give notice of each
complaint in which the stated amount of overvaluation,
undervaluation, discriminatory valuation, illegal valuation, or
incorrect determination is at least seventeen thousand five
hundred dollars in taxable value to each property owner whose
property is the subject of the complaint, if the complaint was
not filed by the owner or the owner's spouse. A board of
education, subject to this division; a property owner; the
owner's spouse; a tenant of the owner, if that tenant would be
eligible to file a complaint under division (A) of this section
with respect to the property; an individual who is retained by
such an owner or tenant and who holds a designation from a
professional assessment organization, such as the institute for
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255 H. B. No. 232 Page 10
As Introduced
professionals in taxation, the national council of property
taxation, or the international association of assessing
officers; a public accountant who holds a permit under section
4701.10 of the Revised Code, a general or residential real
estate appraiser licensed or certified under Chapter 4763. of
the Revised Code, or a real estate broker licensed under Chapter
4735. of the Revised Code, who is retained by such an owner or
tenant; or, if the owner or tenant is a firm, company,
association, partnership, limited liability company,
corporation, or trust, an officer, a salaried employee, a
partner, a member, or trustee of that owner or tenant, may file
a counter-complaint in support of or objecting to the amount of
alleged overvaluation, undervaluation, discriminatory valuation,
illegal valuation, or incorrect determination stated in a
previously filed original complaint or objecting to the current
valuation.
(2) A board of education may file a counter-complaint only
if the original complaint (a) was filed by the owner of the
property that is the subject of the complaint, a tenant of that
property owner, or any person acting on behalf of such owner or
tenant, and (b) states an amount of overvaluation,
undervaluation, discriminatory valuation, illegal valuation, or
incorrect determination of at least seventeen thousand five
hundred dollars in taxable value.
The board shall file the counter-complaint within thirty
days after the original complaint is filed or after the last day
such complaints may be filed, whichever is later, and any other
person shall file the counter-complaint within thirty days after
receiving the notice required under this division.
(3) Upon the filing of a counter-complaint, the board of
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285 H. B. No. 232 Page 11
As Introduced
education, property owner, or tenant shall be made a party to
the action.
(C) Each board of revision shall notify any complainant
and counter-complainant, and also the property owner, if the
property owner's address is known, and the complaint is filed by
one other than the property owner, not less than ten days prior
to the hearing, either by certified mail or, if the board has
record of an internet identifier of record associated with the
owner, by ordinary mail and by that internet identifier of
record of the time and place the same will be heard. The board
of revision shall hear and render its decision on an original
complaint within one hundred eighty days after the last day such
a complaint may be filed with the board under division (A)(1) of
this section or, if a counter-complaint is filed, within one
hundred eighty days after such filing. If the original complaint
is filed by the legislative authority of a subdivision, the
mayor of a municipal corporation with territory in the county,
or a third party complainant, and if the board of revision has
not rendered its decision on the complaint within one year after
the date the complaint was filed, the board may dismiss the
complaint.
(D) The determination of any such original complaint or
counter-complaint shall relate back to the date when the lien
for taxes or recoupment charges for the current year attached or
the date as of which liability for such year was determined.
Liability for taxes and recoupment charges for such year and
each succeeding year until the complaint is finally determined
and for any penalty and interest for nonpayment thereof within
the time required by law shall be based upon the determination,
valuation, or assessment as finally determined. Each complaint
shall state the amount of overvaluation, undervaluation,
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316 H. B. No. 232 Page 12
As Introduced
discriminatory valuation, illegal valuation, or incorrect
classification or determination upon which the complaint is
based. The treasurer shall accept any amount tendered as taxes
or recoupment charge upon property concerning which a complaint
is then pending, computed upon the claimed valuation as set
forth in the complaint. Unless dismissal is required under
division (C) of this section, if an original complaint or
counter-complaint filed for the current year is not determined
by the board within the time prescribed for such determination,
the complaint and any proceedings in relation thereto shall be
continued by the board as a valid complaint for any ensuing year
until that original complaint or counter-complaint is finally
determined by the board or upon any appeal from a decision of
the board. In such case, the original complaint and counter-
complaint shall continue in effect without further filing by the
original taxpayer, the original taxpayer's assignee, or any
other person or entity authorized to file a complaint under this
section.
(E) If a taxpayer files a complaint as to the
classification, valuation, assessment, or any determination
affecting the taxpayer's own property and tenders less than the
full amount of taxes or recoupment charges as finally
determined, an interest charge shall accrue as follows:
(1) If the amount finally determined is less than the
amount billed but more than the amount tendered, the taxpayer
shall pay interest at the rate per annum prescribed by section
5703.47 of the Revised Code, computed from the date that the
taxes were due on the difference between the amount finally
determined and the amount tendered. This interest charge shall
be in lieu of any penalty or interest charge under section
323.121 of the Revised Code unless the taxpayer failed to file a
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347 H. B. No. 232 Page 13
As Introduced
complaint and tender an amount as taxes or recoupment charges
within the time required by this section, in which case section
323.121 of the Revised Code applies.
(2) If the amount of taxes finally determined is equal to
or greater than the amount billed and more than the amount
tendered, the taxpayer shall pay interest at the rate prescribed
by section 5703.47 of the Revised Code from the date the taxes
were due on the difference between the amount finally determined
and the amount tendered, such interest to be in lieu of any
interest charge but in addition to any penalty prescribed by
section 323.121 of the Revised Code.
(F) Upon request of a complainant, the tax commissioner
shall determine the common level of assessment of real property
in the county for the year stated in the request that is not
valued under section 5713.31 of the Revised Code, which common
level of assessment shall be expressed as a percentage of true
value and the common level of assessment of lands valued under
such section, which common level of assessment shall also be
expressed as a percentage of the current agricultural use value
of such lands. Such determination shall be made on the basis of
the most recent available sales ratio studies of the
commissioner and such other factual data as the commissioner
deems pertinent.
(G) A complainant shall provide to the board of revision
all information or evidence within the complainant's knowledge
or possession that affects the real property that is the subject
of the complaint. A complainant who fails to provide such
information or evidence is precluded from introducing it on
appeal to the board of tax appeals or the court of common pleas,
except that the board of tax appeals or court may admit and
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377 H. B. No. 232 Page 14
As Introduced
consider the evidence if the complainant shows good cause for
the complainant's failure to provide the information or evidence
to the board of revision.
(H) In case of the pendency of any proceeding in court
based upon an alleged excessive, discriminatory, or illegal
valuation or incorrect classification or determination, the
taxpayer may tender to the treasurer an amount as taxes upon
property computed upon the claimed valuation as set forth in the
complaint to the court. The treasurer may accept the tender. If
the tender is not accepted, no penalty shall be assessed because
of the nonpayment of the full taxes assessed.
(I) A legislative authority , or any person acting on
behalf of a legislative authority, may not enter into a private
payment agreement with respect to any complaint filed or
contemplated under this section or section 5715.13 of the
Revised Code, and any such agreement is void and unenforceable.
As used in this division, "private payment agreement" means any
type of agreement in which a property owner, a tenant authorized
to file a complaint under division (A) of this section, or any
person acting on behalf of a property owner or such a tenant
agrees to make one or more payments to a subdivision in exchange
for the legislative authority of that subdivision , or any person
acting on behalf of that subdivision, doing any of the
following:
(1) Refraining from filing a complaint or counter-
complaint under this section;
(2) Dismissing a complaint or counter-complaint filed
under this section by the legislative authority under this
sectionor any person acting on behalf of the legislative
authority;
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
404
405
406
407 H. B. No. 232 Page 15
As Introduced
(3) Resolving a claim under this section by settlement
agreement.
A "private payment agreement" does not include any
agreement to resolve a claim under this section pursuant to
which an agreed-upon valuation for the property that is the
subject of the claim is approved by the county auditor and
reflected on the tax list, provided that agreement does not
require any payments described in this division.
(J) For the purpose of division (A)(6)(a) of this section,
the filing threshold for tax year 2022 equals five hundred
thousand dollars. For tax year 2023 and each tax year
thereafter, the tax commissioner shall adjust the filing
threshold used in that division by completing the following
calculations in September of each year:
(1) Determine the percentage increase in the gross
domestic product deflator determined by the bureau of economic
analysis of the United States department of commerce from the
first day of January of the preceding year to the last day of
December of the preceding year;
(2) Multiply that percentage increase by the filing
threshold for the current year;
(3) Add the resulting product to the filing threshold for
the current year;
(4) Round the resulting sum to the nearest multiple of one
thousand dollars.
The commissioner shall certify the amount resulting from
the adjustment to each county auditor not later than the first
day of October each year. The certified amount applies to
complaints filed for the tax year in which the amount is
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436 H. B. No. 232 Page 16
As Introduced
certified. The commissioner shall not make the adjustment for
any tax year in which the amount resulting from the adjustment
would be less than the filing threshold for the current tax
year.
(K) If a board of revision dismisses a complaint filed by
a legislative authority, mayor, or person acting on behalf of
either on the basis that the complaint does not comply with the
requirements of divisions (A)(6) to (8) of this section, the
board shall order the legislative authority, mayor, or person to
pay any costs and reasonable attorney's fees incurred by the
property owner in connection with the complaint.
The political subdivision shall remit the costs and
attorney's fees to the board of revision within sixty days after
the board dismisses the complaint, and the board shall remit
those amounts to the property owner. If the political
subdivision fails to pay the required amount within sixty days
after the complaint was dismissed, the board shall notify the
prosecuting attorney of the county in which the property is
located, and the prosecuting attorney shall proceed to collect
the amount owed. The prosecuting attorney may recover from the
political subdivision any costs related to the collection
action.
(L) Any person who knowingly makes a false statement in an
affidavit furnished under division (A)(8)(b) of this section is
guilty of falsification under division (A)(11) of section
2921.13 of the Revised Code.
Sec. 5717.01. An appeal from a decision of a county board
of revision may be taken to the board of tax appeals within
thirty days after notice of the decision of the county board of
revision is mailed as provided in division (A) of section
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466 H. B. No. 232 Page 17
As Introduced
5715.20 of the Revised Code. Such an appeal may be taken by the
county auditor, the tax commissioner, or any board, legislative
authority, public official, or taxpayer authorized by section
5715.19 of the Revised Code to file complaints against
valuations or assessments with the auditor, except that a
subdivision that files an original complaint or counter-
complaint under that section with respect to property the
subdivision does not own or lease may not appeal the decision of
the board of revision with respect to that original complaint or
counter-complaintor the legislative authority or mayor of a
subdivision may file such an appeal only if the subdivision owns
or leases the property that is the subject of the board of
revision's decision, and except that no such appeal may be taken
by a third party complainant, as defined in that section . Such
appeal shall be taken by the filing of a notice of appeal, in
person or by certified mail, express mail, facsimile
transmission, electronic transmission, or by authorized delivery
service, with the board of tax appeals and with the county board
of revision. If notice of appeal is filed by certified mail,
express mail, or authorized delivery service as provided in
section 5703.056 of the Revised Code, the date of the United
States postmark placed on the sender's receipt by the postal
service or the date of receipt recorded by the authorized
delivery service shall be treated as the date of filing. If
notice of appeal is filed by facsimile transmission or
electronic transmission, the date and time the notice is
received by the board shall be the date and time reflected on a
timestamp provided by the board's electronic system, and the
appeal shall be considered filed with the board on the date
reflected on that timestamp. Any timestamp provided by another
computer system or electronic submission device shall not affect
the time and date the notice is received by the board. Upon
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498 H. B. No. 232 Page 18
As Introduced
receipt of such notice of appeal such county board of revision
shall notify all persons thereof who were parties to the
proceeding before such county board of revision by either
certified mail or, if the board has record of an internet
identifier of record associated with such a person, by ordinary
mail and by that internet identifier of record, and shall file
proof of such notice or, in the case of ordinary mail, an
affidavit attesting that the board sent the notice with the
board of tax appeals. The county board of revision shall
thereupon certify to the board of tax appeals a transcript of
the record of the proceedings of the county board of revision
pertaining to the original complaint, and all evidence offered
in connection therewith. Such appeal may be heard by the board
of tax appeals at its offices in Columbus or in the county where
the property is listed for taxation, or the board of tax appeals
may cause its examiners to conduct such hearing and to report to
it their findings for affirmation or rejection. An appeal may
proceed pursuant to section 5703.021 of the Revised Code on the
small claims docket if the appeal qualifies under that section.
The board of tax appeals may order the appeal to be heard
on the record and the evidence certified to it by the county
board of revision, or it may order the hearing of additional
evidence, and it may make such investigation concerning the
appeal as it deems proper.
As used in this section, "internet identifier of record"
has the same meaning as in section 9.312 of the Revised Code.
Section 2. That existing sections 5715.19 and 5717.01 of
the Revised Code are hereby repealed.
Section 3.
499
500
501
502
503
504
505
506
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527 H. B. No. 232 Page 19
As Introduced
(A)(1) The amendment by this act of division (A) of
section 5715.19 of the Revised Code is intended to be a remedial
measure and applies to original complaints filed on or after the
effective date of this section.
(2) The amendment by this act of division (B) of section
5715.19 of the Revised Code is intended to be a remedial measure
to clarify existing law and applies to tax year 2022 and after.
(3) The amendment or enactment by this act of division (I)
of section 5715.19 of the Revised Code applies to agreements
entered into on or after the effective date of this section.
(4) The enactment by this act of divisions (K) and (L) of
section 5715.19 of the Revised Code applies to original
complaints filed on or after the effective date of this section.
(B) The amendment by this act of section 5717.01 of the
Revised Code is intended to be a remedial measure to clarify
existing law and applies to any appeal taken from a decision of
a board of revision rendered on or after July 21, 2022, except
that the amendment of that section prohibiting an appeal by a
third party complainant, as defined in section 5715.19 of the
Revised Code, applies to any appeal taken from a board of
revision decision rendered on or after the effective date of
this section.
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549