As Reported by the House Ways and Means Committee 1
122nd General Assembly 4
Regular Session Sub. 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
WILLIAMS-BRITTON 10
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A B I L L
To amend sections 5715.13 and 5715.19 of the Revised 14
Code to clarify who may file a complaint with a 15
county board of revision. 16
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 18
Section 1. That section 5715.13 and 5715.19 of the Revised 20
Code be amended to read as follows: 21
Sec. 5715.13. The county board of revision shall not 30
decrease any valuation complained of unless the A party affected 31
thereby or his agent AUTHORIZED TO FILE A COMPLAINT UNDER SECTION 33
5715.19 OF THE REVISED CODE makes and files with the board a 35
written application therefor, verified by oath, showing the facts 36
upon which it is claimed such decrease should be made.
Sec. 5715.19. (A)(1) AS USED IN THIS SECTION, "MEMBER" 45
HAS THE SAME MEANING AS IN SECTION 1705.01 OF THE REVISED CODE. 46
(1) Subject to division (A)(2) of this section, a 49
complaint against any of the following determinations for the 50
current tax year shall be filed with the county auditor on or 51
before the thirty-first day of March of the ensuing tax year: 52
(a) Any classification made under section 5713.041 of the 54
Revised Code; 55
(b) Any determination made under section 5713.32 or 57
5713.35 of the Revised Code; 58
(c) Any recoupment charge levied under section 5713.35 of 60
the Revised Code; 61
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(d) The determination of the total valuation or assessment 63
of any parcel that appears on the tax list, except parcels 64
assessed by the tax commissioner pursuant to section 5727.06 of 65
the Revised Code; 66
(e) The determination of the total valuation of any parcel 68
that appears on the agricultural land tax list, except parcels 69
assessed by the tax commissioner pursuant to section 5727.06 of 70
the Revised Code. 71
Any person owning taxable real property in the county or in 73
a taxing district with territory in the county, SUCH A PERSON'S 75
SPOUSE; IF THE PERSON IS A FIRM, COMPANY, ASSOCIATION, 76
PARTNERSHIP, LIMITED LIABILITY COMPANY, OR CORPORATION, A BONA 78
FIDE OFFICER, SALARIED EMPLOYEE, PARTNER, OR MEMBER OF THAT
PERSON; the board of county commissioners,; the prosecuting 81
attorney or treasurer of the county,; the board of township 82
trustees of any township with territory within the county,; the 83
board of education of any school district with any territory in 85
the county,; or the mayor or legislative authority of any 86
municipal corporation with any territory in the county may file 87
such a complaint regarding any such determination affecting any 88
real property in the county, except that a person owning taxable 89
real property in another county may file such a complaint only 90
with regard to any such determination affecting real property in 91
the county that is located in the same taxing district as that 92
person's real property is located. The county auditor shall 93
present to the county board of revision all complaints filed with 94
him THE AUDITOR. 95
(2) As used in division (A)(2) of this section, "interim 97
period" means, for each county, the tax year to which section 98
5715.24 of the Revised Code applies and each subsequent tax year 99
until the tax year in which that section applies again. 100
No person, board, or officer shall file a complaint against 102
the valuation or assessment of any parcel that appears on the tax 103
list if it filed a complaint against the valuation or assessment 104
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of that parcel for any prior tax year in the same interim period, 105
unless the person, board, or officer alleges that the valuation 106
or assessment should be changed due to one or more of the 107
following circumstances that occurred after the tax lien date for 108
the tax year for which the prior complaint was filed and that the 109
circumstances were not taken into consideration with respect to 110
the prior complaint: 111
(a) The property was sold in an arm's length transaction, 113
as described in section 5713.03 of the Revised Code; 114
(b) The property lost value due to some casualty; 116
(c) Substantial improvement was added to the property; 118
(d) An increase or decrease of at least fifteen per cent 120
in the property's occupancy has had a substantial economic impact 121
on the property. 122
(B) Within thirty days after the last date such complaints 124
may be filed, the auditor shall give notice of each complaint in 125
which the stated amount of overvaluation, undervaluation, 126
discriminatory valuation, illegal valuation, or incorrect 127
determination is at least seventeen thousand five hundred dollars 128
to each property owner whose property is the subject of the 129
complaint, if the complaint was not filed by such THE owner, THE 131
OWNER'S SPOUSE, and to each board of education whose school 132
district may be affected by the complaint. Within thirty days 133
after receiving such notice, a board of education or, a property 134
owner OR THE OWNER'S SPOUSE, OR, IF THE PROPERTY OWNER IS A FIRM, 137
COMPANY, ASSOCIATION, PARTNERSHIP, LIMITED LIABILITY COMPANY, OR
CORPORATION, A BONA FIDE OFFICER, SALARIED EMPLOYEE, PARTNER, OR 138
MEMBER OF THAT PROPERTY OWNER, may file a complaint in support of 142
or objecting to the amount of alleged overvaluation,
undervaluation, discriminatory valuation, illegal valuation, or 143
incorrect determination stated in a previously filed complaint or 144
objecting to the current valuation. Upon the filing of a 145
complaint under this division, the board of education or the 146
property owner shall be made a party to the action. 147
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(C) Each board of revision shall notify any complainant 149
and also the property owner, if his THE PROPERTY OWNER'S address 150
is known, when a complaint is filed by one other than the 151
property owner, by certified mail, not less than ten days prior 152
to the hearing, of the time and place the same will be heard. 153
The
(C) THE APPEARANCE BY AN ATTORNEY AT LAW ON BEHALF OF ANY 155
PARTY TO THE COMPLAINT IS PERMITTED BUT NOT REQUIRED. NOTICE TO 156
THE ATTORNEY OF RECORD FOR A PARTY IS EQUIVALENT TO NOTICE TO THE 157
PARTY.
THE board of revision shall hear and render its decision on 160
a complaint within ninety days after the filing thereof with the 161
board, except that if a complaint is filed within thirty days 162
after receiving notice from the auditor as provided in division 163
(B) of this section, the board shall hear and render its decision 164
within ninety days after such filing. 165
(D) The determination of any such complaint shall relate 167
back to the date when the lien for taxes or recoupment charges 168
for the current year attached or the date as of which liability 169
for such year was determined. Liability for taxes and recoupment 170
charges for such year and each succeeding year until the 171
complaint is finally determined and for any penalty and interest 172
for nonpayment thereof within the time required by law shall be 173
based upon the determination, valuation, or assessment as finally 174
determined. Each complaint shall state the amount of 175
overvaluation, undervaluation, discriminatory valuation, illegal 176
valuation, or incorrect classification or determination upon 177
which the complaint is based. The treasurer shall accept any 178
amount tendered as taxes or recoupment charge upon property 179
concerning which a complaint is then pending, computed upon the 180
claimed valuation as set forth in the complaint. If a complaint 181
filed under this section for the current year is not determined 182
by the board within the time prescribed for such determination, 183
the complaint and any proceedings in relation thereto shall be 184
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continued by the board as a valid complaint for any ensuing year 185
until such complaint is finally determined by the board or upon 186
any appeal from a decision of the board. In such case, the 187
original complaint shall continue in effect without further 188
filing by the original taxpayer, his THE ORIGINAL TAXPAYER'S 189
assignee, or any other person or entity authorized to file a 190
complaint under this section. 191
(E) If a taxpayer files a complaint as to the 193
classification, valuation, assessment, or any determination 194
affecting his THE TAXPAYER'S own property and tenders less than 195
the full amount of taxes or recoupment charges as finally 196
determined, an interest charge shall accrue as follows: 198
(1) If the amount finally determined is less than the 200
amount billed but more than the amount tendered, the taxpayer 201
shall pay interest at the rate per annum prescribed by section 202
5703.47 of the Revised Code, computed from the date that the 203
taxes were due on the difference between the amount finally 204
determined and the amount tendered. This interest charge shall 205
be in lieu of any penalty or interest charge under section 206
323.121 of the Revised Code unless the taxpayer failed to file a 207
complaint and tender an amount as taxes or recoupment charges 208
within the time required by this section, in which case section 209
323.121 of the Revised Code applies. 210
(2) If the amount of taxes finally determined is equal to 212
or greater than the amount billed and more than the amount 213
tendered, the taxpayer shall pay interest at the rate prescribed 214
by section 5703.47 of the Revised Code from the date the taxes 215
were due on the difference between the amount finally determined 216
and the amount tendered, such interest to be in lieu of any 217
interest charge but in addition to any penalty prescribed by 218
section 323.121 of the Revised Code. 219
(F) Upon request of a complainant, the tax commissioner 221
shall determine the common level of assessment of real property 222
in the county for the year stated in the request that is not 223
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valued under section 5713.31 of the Revised Code, which common 224
level of assessment shall be expressed as a percentage of true 225
value and the common level of assessment of lands valued under 226
such section, which common level of assessment shall also be 227
expressed as a percentage of the current agricultural use value 228
of such lands. Such determination shall be made on the basis of 229
the most recent available sales ratio studies of the commissioner 230
and such other factual data as the commissioner deems pertinent. 231
(G) A complainant shall provide to the board of revision 233
all information or evidence within his THE COMPLAINANT'S 234
knowledge or possession that affects the real property that is 235
the subject of his THE complaint. A complainant who fails to 236
provide such information or evidence is precluded from 237
introducing it on appeal to the board of tax appeals or the court 238
of common pleas, except that the board of tax appeals or court 239
may admit and consider the evidence if the complainant shows good 240
cause for his THE COMPLAINANT'S failure to provide the 241
information or evidence to the board of revision. 242
(H) In case of the pendency of any proceeding in court 244
based upon an alleged excessive, discriminatory, or illegal 245
valuation or incorrect classification or determination, the 246
taxpayer may tender to the treasurer an amount as taxes upon 247
property computed upon the claimed valuation as set forth in the 248
complaint to the court. The treasurer may accept the tender. If 249
the tender is not accepted, no penalty shall be assessed because 250
of the nonpayment of the full taxes assessed. 251
Section 2. That existing sections 5715.13 and 5715.19 of 253
the Revised Code are hereby repealed. 254
Section 3. The amendment by this act of sections 5715.13 256
and 5715.19 of the Revised Code is remedial legislation and 257
applies to any complaint that was timely filed under either of 258
those sections respecting valuations for tax year 1996 or 1997, 259
and to complaints filed for tax years 1998 and thereafter.
Notwithstanding division (A)(2) of section 5715.19 of the Revised 260
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Code, any person authorized by this act to file a complaint under 261
section 5715.13 and 5715.19 of the Revised Code that timely filed 262
a complaint for tax year 1996 or 1997 may file a complaint under 263
that section, as amended by this act, on or before March 31, 264
1999, respecting valuations for tax year 1996, 1997, or 1998, and 265
the board of revision shall proceed to hear the complaint as
otherwise provided under Chapter 5715. of the Revised Code. 266