As Introduced 1
122nd General Assembly 4
Regular Session H. B. No. 694 5
1997-1998 6
REPRESENTATIVES SCHULER-CORBIN-VAN VYVEN-REID-TIBERI-OLMAN- 8
OPFER-THOMAS-PADGETT-MOTTLEY-GARCIA-ROMAN-WOMER BENJAMIN 9
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A B I L L
To amend sections 5715.13 and 5715.19 of the Revised 13
Code to clarify who may file a complaint with a 14
county board of revision and to declare that the 15
filing of the complaint does not constitute the 16
unauthorized practice of law. 17
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 19
Section 1. That section 5715.13 and 5715.19 of the Revised 21
Code be amended to read as follows: 22
Sec. 5715.13. The county board of revision shall not 31
decrease any valuation complained of unless the party affected 32
thereby, THE PARTY'S SPOUSE, or his agent, IF THE PARTY IS A 34
FIRM, COMPANY, PARTNERSHIP, LIMITED LIABILITY COMPANY, OR 35
CORPORATION, AN OFFICER OF THE PARTY, makes and files with the 38
board a written application therefor, verified by oath, showing
the facts upon which it is claimed such decrease should be made. 39
THE FILING OF AN APPLICATION PURSUANT TO THIS SECTION DOES NOT 40
CONSTITUTE THE UNAUTHORIZED PRACTICE OF LAW. 41
Sec. 5715.19. (A)(1) Subject to division (A)(2) of this 50
section, a complaint against any of the following determinations 51
for the current tax year shall be filed with the county auditor 52
on or before the thirty-first day of March of the ensuing tax 53
year: 54
(a) Any classification made under section 5713.041 of the 56
Revised Code; 57
(b) Any determination made under section 5713.32 or 59
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5713.35 of the Revised Code; 60
(c) Any recoupment charge levied under section 5713.35 of 62
the Revised Code; 63
(d) The determination of the total valuation or assessment 65
of any parcel that appears on the tax list, except parcels 66
assessed by the tax commissioner pursuant to section 5727.06 of 67
the Revised Code; 68
(e) The determination of the total valuation of any parcel 70
that appears on the agricultural land tax list, except parcels 71
assessed by the tax commissioner pursuant to section 5727.06 of 72
the Revised Code. 73
Any person owning taxable real property in the county or in 75
a taxing district with territory in the county,; SUCH PERSON'S 77
SPOUSE; IF THE PERSON IS A FIRM, COMPANY, PARTNERSHIP, LIMITED 78
LIABILITY COMPANY, OR CORPORATION, AN OFFICER OF SUCH PERSON; the 81
board of county commissioners,; the prosecuting attorney or 82
treasurer of the county,; the board of township trustees of any 83
township with territory within the county,; the board of 84
education of any school district with any territory in the 86
county,; or the mayor or legislative authority of any municipal 87
corporation with any territory in the county may file such a 88
complaint regarding any such determination affecting any real 89
property in the county, except that a person owning taxable real 90
property in another county may file such a complaint only with 91
regard to any such determination affecting real property in the 92
county that is located in the same taxing district as that 93
person's real property is located. The county auditor shall 94
present to the county board of revision all complaints filed with 95
him THE AUDITOR. 96
(2) As used in division (A)(2) of this section, "interim 98
period" means, for each county, the tax year to which section 99
5715.24 of the Revised Code applies and each subsequent tax year 100
until the tax year in which that section applies again. 101
No person, board, or officer shall file a complaint against 103
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the valuation or assessment of any parcel that appears on the tax 104
list if it filed a complaint against the valuation or assessment 105
of that parcel for any prior tax year in the same interim period, 106
unless the person, board, or officer alleges that the valuation 107
or assessment should be changed due to one or more of the 108
following circumstances that occurred after the tax lien date for 109
the tax year for which the prior complaint was filed and that the 110
circumstances were not taken into consideration with respect to 111
the prior complaint: 112
(a) The property was sold in an arm's length transaction, 114
as described in section 5713.03 of the Revised Code; 115
(b) The property lost value due to some casualty; 117
(c) Substantial improvement was added to the property; 119
(d) An increase or decrease of at least fifteen per cent 121
in the property's occupancy has had a substantial economic impact 122
on the property. 123
(B) Within thirty days after the last date such complaints 125
may be filed, the auditor shall give notice of each complaint in 126
which the stated amount of overvaluation, undervaluation, 127
discriminatory valuation, illegal valuation, or incorrect 128
determination is at least seventeen thousand five hundred dollars 129
to each property owner whose property is the subject of the 130
complaint, if the complaint was not filed by such owner, and to 131
each board of education whose school district may be affected by 132
the complaint. Within thirty days after receiving such notice, a 133
board of education or, a property owner OR THE OWNER'S SPOUSE, 135
OR, IF THE PROPERTY OWNER IS A FIRM, COMPANY, PARTNERSHIP, 136
LIMITED LIABILITY COMPANY, OR CORPORATION, AN OFFICER OF SUCH 137
PROPERTY OWNER, may file a complaint in support of or objecting 140
to the amount of alleged overvaluation, undervaluation, 141
discriminatory valuation, illegal valuation, or incorrect 142
determination stated in a previously filed complaint or objecting 143
to the current valuation. Upon the filing of a complaint under 144
this division, the board of education or the property owner shall 145
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be made a party to the action.
(C) Each board of revision shall notify any complainant 147
and also the property owner, if his THE PROPERTY OWNER'S address 148
is known, when a complaint is filed by one other than the 149
property owner, by certified mail, not less than ten days prior 150
to the hearing, of the time and place the same will be heard. 151
The board of revision shall hear and render its decision on a 152
complaint within ninety days after the filing thereof with the 153
board, except that if a complaint is filed within thirty days 154
after receiving notice from the auditor as provided in division 155
(B) of this section the board shall hear and render its decision 156
within ninety days after such filing. 157
(D) The determination of any such complaint shall relate 159
back to the date when the lien for taxes or recoupment charges 160
for the current year attached or the date as of which liability 161
for such year was determined. Liability for taxes and recoupment 162
charges for such year and each succeeding year until the 163
complaint is finally determined and for any penalty and interest 164
for nonpayment thereof within the time required by law shall be 165
based upon the determination, valuation, or assessment as finally 166
determined. Each complaint shall state the amount of 167
overvaluation, undervaluation, discriminatory valuation, illegal 168
valuation, or incorrect classification or determination upon 169
which the complaint is based. The treasurer shall accept any 170
amount tendered as taxes or recoupment charge upon property 171
concerning which a complaint is then pending, computed upon the 172
claimed valuation as set forth in the complaint. If a complaint 173
filed under this section for the current year is not determined 174
by the board within the time prescribed for such determination, 175
the complaint and any proceedings in relation thereto shall be 176
continued by the board as a valid complaint for any ensuing year 177
until such complaint is finally determined by the board or upon 178
any appeal from a decision of the board. In such case, the 179
original complaint shall continue in effect without further 180
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filing by the original taxpayer, his THE ORIGINAL TAXPAYER'S 181
assignee, or any other person or entity authorized to file a 182
complaint under this section. 183
(E) If a taxpayer files a complaint as to the 185
classification, valuation, assessment, or any determination 186
affecting his THE TAXPAYER'S own property and tenders less than 187
the full amount of taxes or recoupment charges as finally 188
determined, an interest charge shall accrue as follows: 190
(1) If the amount finally determined is less than the 192
amount billed but more than the amount tendered, the taxpayer 193
shall pay interest at the rate per annum prescribed by section 194
5703.47 of the Revised Code, computed from the date that the 195
taxes were due on the difference between the amount finally 196
determined and the amount tendered. This interest charge shall 197
be in lieu of any penalty or interest charge under section 198
323.121 of the Revised Code unless the taxpayer failed to file a 199
complaint and tender an amount as taxes or recoupment charges 200
within the time required by this section, in which case section 201
323.121 of the Revised Code applies. 202
(2) If the amount of taxes finally determined is equal to 204
or greater than the amount billed and more than the amount 205
tendered, the taxpayer shall pay interest at the rate prescribed 206
by section 5703.47 of the Revised Code from the date the taxes 207
were due on the difference between the amount finally determined 208
and the amount tendered, such interest to be in lieu of any 209
interest charge but in addition to any penalty prescribed by 210
section 323.121 of the Revised Code. 211
(F) Upon request of a complainant, the tax commissioner 213
shall determine the common level of assessment of real property 214
in the county for the year stated in the request that is not 215
valued under section 5713.31 of the Revised Code, which common 216
level of assessment shall be expressed as a percentage of true 217
value and the common level of assessment of lands valued under 218
such section, which common level of assessment shall also be 219
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expressed as a percentage of the current agricultural use value 220
of such lands. Such determination shall be made on the basis of 221
the most recent available sales ratio studies of the commissioner 222
and such other factual data as the commissioner deems pertinent. 223
(G) A complainant shall provide to the board of revision 225
all information or evidence within his THE COMPLAINANT'S 226
knowledge or possession that affects the real property that is 227
the subject of his THE complaint. A complainant who fails to 228
provide such information or evidence is precluded from 229
introducing it on appeal to the board of tax appeals or the court 230
of common pleas, except that the board of tax appeals or court 231
may admit and consider the evidence if the complainant shows good 232
cause for his THE COMPLAINANT'S failure to provide the 233
information or evidence to the board of revision. 234
(H) In case of the pendency of any proceeding in court 236
based upon an alleged excessive, discriminatory, or illegal 237
valuation or incorrect classification or determination, the 238
taxpayer may tender to the treasurer an amount as taxes upon 239
property computed upon the claimed valuation as set forth in the 240
complaint to the court. The treasurer may accept the tender. If 241
the tender is not accepted, no penalty shall be assessed because 242
of the nonpayment of the full taxes assessed. 243
(I) THE FILING OF A COMPLAINT PURSUANT TO DIVISION (A) OR 246
(B) OF THIS SECTION DOES NOT CONSTITUTE THE UNAUTHORIZED PRACTICE
OF LAW. 247
Section 2. That existing sections 5715.13 and 5715.19 of 249
the Revised Code are hereby repealed. 250