As Passed by the House 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-GRENDELL-TERWILLEGER-WISE-VESPER- 10
SCHURING-EVANS-SALERNO 11
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A B I L L
To amend sections 5715.13 and 5715.19 of the Revised 15
Code to clarify who may file a complaint with a 16
county board of revision. 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 A party affected 32
thereby or his agent AUTHORIZED TO FILE A COMPLAINT UNDER SECTION 34
5715.19 OF THE REVISED CODE makes and files with the board a 36
written application therefor, verified by oath, showing the facts 37
upon which it is claimed such decrease should be made.
Sec. 5715.19. (A)(1) AS USED IN THIS SECTION, "MEMBER" 46
HAS THE SAME MEANING AS IN SECTION 1705.01 OF THE REVISED CODE. 47
(1) Subject to division (A)(2) of this section, a 50
complaint against any of the following determinations for the 51
current tax year shall be filed with the county auditor on or 52
before the thirty-first day of March of the ensuing tax year: 53
(a) Any classification made under section 5713.041 of the 55
Revised Code; 56
(b) Any determination made under section 5713.32 or 58
5713.35 of the Revised Code; 59
(c) Any recoupment charge levied under section 5713.35 of 61
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the Revised Code; 62
(d) The determination of the total valuation or assessment 64
of any parcel that appears on the tax list, except parcels 65
assessed by the tax commissioner pursuant to section 5727.06 of 66
the Revised Code; 67
(e) The determination of the total valuation of any parcel 69
that appears on the agricultural land tax list, except parcels 70
assessed by the tax commissioner pursuant to section 5727.06 of 71
the Revised Code. 72
Any person owning taxable real property in the county or in 74
a taxing district with territory in the county, SUCH A PERSON'S 76
SPOUSE; IF THE PERSON IS A FIRM, COMPANY, ASSOCIATION, 77
PARTNERSHIP, LIMITED LIABILITY COMPANY, OR CORPORATION, A BONA 79
FIDE OFFICER, SALARIED EMPLOYEE, PARTNER, OR MEMBER OF THAT
PERSON; the board of county commissioners,; the prosecuting 82
attorney or treasurer of the county,; the board of township 83
trustees of any township with territory within the county,; the 84
board of education of any school district with any territory in 86
the county,; or the mayor or legislative authority of any 87
municipal corporation with any territory in the county may file 88
such a complaint regarding any such determination affecting any 89
real property in the county, except that a person owning taxable 90
real property in another county may file such a complaint only 91
with regard to any such determination affecting real property in 92
the 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
the valuation or assessment of any parcel that appears on the tax 104
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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 THE owner, THE 132
OWNER'S SPOUSE, and to each board of education whose school 133
district may be affected by the complaint. Within thirty days 134
after receiving such notice, a board of education or, a property 135
owner OR THE OWNER'S SPOUSE, OR, IF THE PROPERTY OWNER IS A FIRM, 138
COMPANY, ASSOCIATION, PARTNERSHIP, LIMITED LIABILITY COMPANY, OR
CORPORATION, A BONA FIDE OFFICER, SALARIED EMPLOYEE, PARTNER, OR 139
MEMBER OF THAT PROPERTY OWNER, may file a complaint in support of 143
or objecting to the amount of alleged overvaluation,
undervaluation, discriminatory valuation, illegal valuation, or 144
incorrect determination stated in a previously filed complaint or 145
objecting to the current valuation. Upon the filing of a 146
complaint under this division, the board of education or the 147
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property owner shall be made a party to the action. 148
(C) Each board of revision shall notify any complainant 150
and also the property owner, if his THE PROPERTY OWNER'S address 151
is known, when a complaint is filed by one other than the 152
property owner, by certified mail, not less than ten days prior 153
to the hearing, of the time and place the same will be heard. 154
The
(C) THE APPEARANCE BY AN ATTORNEY AT LAW ON BEHALF OF ANY 156
PARTY TO THE COMPLAINT IS PERMITTED BUT NOT REQUIRED. NOTICE TO 157
THE ATTORNEY OF RECORD FOR A PARTY IS EQUIVALENT TO NOTICE TO THE 158
PARTY.
THE board of revision shall hear and render its decision on 161
a complaint within ninety days after the filing thereof with the 162
board, except that if a complaint is filed within thirty days 163
after receiving notice from the auditor as provided in division 164
(B) of this section, the board shall hear and render its decision 165
within ninety days after such filing. 166
(D) The determination of any such complaint shall relate 168
back to the date when the lien for taxes or recoupment charges 169
for the current year attached or the date as of which liability 170
for such year was determined. Liability for taxes and recoupment 171
charges for such year and each succeeding year until the 172
complaint is finally determined and for any penalty and interest 173
for nonpayment thereof within the time required by law shall be 174
based upon the determination, valuation, or assessment as finally 175
determined. Each complaint shall state the amount of 176
overvaluation, undervaluation, discriminatory valuation, illegal 177
valuation, or incorrect classification or determination upon 178
which the complaint is based. The treasurer shall accept any 179
amount tendered as taxes or recoupment charge upon property 180
concerning which a complaint is then pending, computed upon the 181
claimed valuation as set forth in the complaint. If a complaint 182
filed under this section for the current year is not determined 183
by the board within the time prescribed for such determination, 184
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the complaint and any proceedings in relation thereto shall be 185
continued by the board as a valid complaint for any ensuing year 186
until such complaint is finally determined by the board or upon 187
any appeal from a decision of the board. In such case, the 188
original complaint shall continue in effect without further 189
filing by the original taxpayer, his THE ORIGINAL TAXPAYER'S 190
assignee, or any other person or entity authorized to file a 191
complaint under this section. 192
(E) If a taxpayer files a complaint as to the 194
classification, valuation, assessment, or any determination 195
affecting his THE TAXPAYER'S own property and tenders less than 196
the full amount of taxes or recoupment charges as finally 197
determined, an interest charge shall accrue as follows: 199
(1) If the amount finally determined is less than the 201
amount billed but more than the amount tendered, the taxpayer 202
shall pay interest at the rate per annum prescribed by section 203
5703.47 of the Revised Code, computed from the date that the 204
taxes were due on the difference between the amount finally 205
determined and the amount tendered. This interest charge shall 206
be in lieu of any penalty or interest charge under section 207
323.121 of the Revised Code unless the taxpayer failed to file a 208
complaint and tender an amount as taxes or recoupment charges 209
within the time required by this section, in which case section 210
323.121 of the Revised Code applies. 211
(2) If the amount of taxes finally determined is equal to 213
or greater than the amount billed and more than the amount 214
tendered, the taxpayer shall pay interest at the rate prescribed 215
by section 5703.47 of the Revised Code from the date the taxes 216
were due on the difference between the amount finally determined 217
and the amount tendered, such interest to be in lieu of any 218
interest charge but in addition to any penalty prescribed by 219
section 323.121 of the Revised Code. 220
(F) Upon request of a complainant, the tax commissioner 222
shall determine the common level of assessment of real property 223
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in the county for the year stated in the request that is not 224
valued under section 5713.31 of the Revised Code, which common 225
level of assessment shall be expressed as a percentage of true 226
value and the common level of assessment of lands valued under 227
such section, which common level of assessment shall also be 228
expressed as a percentage of the current agricultural use value 229
of such lands. Such determination shall be made on the basis of 230
the most recent available sales ratio studies of the commissioner 231
and such other factual data as the commissioner deems pertinent. 232
(G) A complainant shall provide to the board of revision 234
all information or evidence within his THE COMPLAINANT'S 235
knowledge or possession that affects the real property that is 236
the subject of his THE complaint. A complainant who fails to 237
provide such information or evidence is precluded from 238
introducing it on appeal to the board of tax appeals or the court 239
of common pleas, except that the board of tax appeals or court 240
may admit and consider the evidence if the complainant shows good 241
cause for his THE COMPLAINANT'S failure to provide the 242
information or evidence to the board of revision. 243
(H) In case of the pendency of any proceeding in court 245
based upon an alleged excessive, discriminatory, or illegal 246
valuation or incorrect classification or determination, the 247
taxpayer may tender to the treasurer an amount as taxes upon 248
property computed upon the claimed valuation as set forth in the 249
complaint to the court. The treasurer may accept the tender. If 250
the tender is not accepted, no penalty shall be assessed because 251
of the nonpayment of the full taxes assessed. 252
Section 2. That existing sections 5715.13 and 5715.19 of 254
the Revised Code are hereby repealed. 255
Section 3. The amendment by this act of sections 5715.13 257
and 5715.19 of the Revised Code is remedial legislation and 258
applies to any complaint that was timely filed under either of 259
those sections respecting valuations for tax year 1996 or 1997, 260
and to complaints filed for tax years 1998 and thereafter.
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Notwithstanding division (A)(2) of section 5715.19 of the Revised 261
Code, any person authorized by this act to file a complaint under 262
section 5715.13 and 5715.19 of the Revised Code that timely filed 263
a complaint for tax year 1996 or 1997 may file a complaint under 264
that section, as amended by this act, on or before March 31, 265
1999, respecting valuations for tax year 1996, 1997, or 1998, and 266
the board of revision shall proceed to hear the complaint as
otherwise provided under Chapter 5715. of the Revised Code. 267