As Reported by the Senate 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-GRENDELL-TERWILLEGER-WISE-VESPER- 11
SCHURING-EVANS-SALERNO 12
_________________________________________________________________ 14
A B I L L
To amend sections 5715.13 and 5715.19 of the Revised 16
Code to clarify who may file a complaint with a 17
county board of revision. 18
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO: 20
Section 1. That sections 5715.13 and 5715.19 of the 22
Revised Code be amended to read as follows: 23
Sec. 5715.13. The county board of revision shall not 32
decrease any valuation complained of unless the A party affected 33
thereby or his agent WHO IS AUTHORIZED TO FILE A COMPLAINT UNDER 35
SECTION 5715.19 OF THE REVISED CODE makes and files with the 37
board a written application therefor, verified by oath, showing
the facts upon which it is claimed such decrease should be made. 38
Sec. 5715.19. (A)(1) AS USED IN THIS SECTION, "MEMBER" 47
HAS THE SAME MEANING AS IN SECTION 1705.01 OF THE REVISED CODE. 48
(1) Subject to division (A)(2) of this section, a 51
complaint against any of the following determinations for the 52
current tax year shall be filed with the county auditor on or 53
before the thirty-first day of March of the ensuing tax 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
5713.35 of the Revised Code; 60
(c) Any recoupment charge levied under section 5713.35 of 62
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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 A PERSON'S 77
SPOUSE; AN INDIVIDUAL WHO IS RETAINED BY SUCH A PERSON AND WHO 79
HOLDS A DESIGNATION FROM A PROFESSIONAL ASSESSMENT ORGANIZATION, 80
SUCH AS THE INSTITUTE FOR PROFESSIONALS IN TAXATION, THE NATIONAL 81
COUNCIL OF PROPERTY TAXATION, OR THE INTERNATIONAL ASSOCIATION OF 82
ASSESSING OFFICERS; A PUBLIC ACCOUNTANT WHO HOLDS A PERMIT UNDER 83
SECTION 4701.10 OF THE REVISED CODE, A GENERAL OR RESIDENTIAL 85
REAL ESTATE APPRAISER LICENSED OR CERTIFIED UNDER CHAPTER 4763. 87
OF THE REVISED CODE, OR A REAL ESTATE BROKER LICENSED UNDER 89
CHAPTER 4735. OF THE REVISED CODE, WHO IS RETAINED BY SUCH A 91
PERSON; IF THE PERSON IS A FIRM, COMPANY, ASSOCIATION, 92
PARTNERSHIP, LIMITED LIABILITY COMPANY, OR CORPORATION, AN 94
OFFICER, A SALARIED EMPLOYEE, A PARTNER, OR A MEMBER OF THAT
PERSON; IF THE PERSON IS A TRUST, A TRUSTEE OF THE TRUST; the 96
board of county commissioners,; the prosecuting attorney or 97
treasurer of the county,; the board of township trustees of any 98
township with territory within the county,; the board of 99
education of any school district with any territory in the 101
county,; or the mayor or legislative authority of any municipal 102
corporation with any territory in the county may file such a 103
complaint regarding any such determination affecting any real 104
property in the county, except that a person owning taxable real 105
property in another county may file such a complaint only with 106
regard to any such determination affecting real property in the 107
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county that is located in the same taxing district as that 108
person's real property is located. The county auditor shall 109
present to the county board of revision all complaints filed with 110
him THE AUDITOR. 111
(2) As used in division (A)(2) of this section, "interim 113
period" means, for each county, the tax year to which section 114
5715.24 of the Revised Code applies and each subsequent tax year 115
until the tax year in which that section applies again. 116
No person, board, or officer shall file a complaint against 118
the valuation or assessment of any parcel that appears on the tax 119
list if it filed a complaint against the valuation or assessment 120
of that parcel for any prior tax year in the same interim period, 121
unless the person, board, or officer alleges that the valuation 122
or assessment should be changed due to one or more of the 123
following circumstances that occurred after the tax lien date for 124
the tax year for which the prior complaint was filed and that the 125
circumstances were not taken into consideration with respect to 126
the prior complaint: 127
(a) The property was sold in an arm's length transaction, 129
as described in section 5713.03 of the Revised Code; 130
(b) The property lost value due to some casualty; 132
(c) Substantial improvement was added to the property; 134
(d) An increase or decrease of at least fifteen per cent 136
in the property's occupancy has had a substantial economic impact 137
on the property. 138
(3) IF A COUNTY BOARD OF REVISION, THE BOARD OF TAX 141
APPEALS, OR ANY COURT DISMISSES A COMPLAINT FILED UNDER THIS
SECTION OR SECTION 5715.13 OF THE REVISED CODE FOR THE REASON 143
THAT THE ACT OF FILING THE COMPLAINT WAS THE UNAUTHORIZED 144
PRACTICE OF LAW OR THE PERSON FILING THE COMPLAINT WAS ENGAGED IN 145
THE UNAUTHORIZED PRACTICE OF LAW, THE PARTY AFFECTED BY A 146
DECREASE IN VALUATION OR THE PARTY'S AGENT, OR THE PERSON OWNING
TAXABLE REAL PROPERTY IN THE COUNTY OR IN A TAXING DISTRICT WITH 147
TERRITORY IN THE COUNTY, MAY REFILE THE COMPLAINT, 148
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NOTWITHSTANDING DIVISION (A)(2) OF THIS SECTION. 149
(B) Within thirty days after the last date such complaints 151
may be filed, the auditor shall give notice of each complaint in 152
which the stated amount of overvaluation, undervaluation, 153
discriminatory valuation, illegal valuation, or incorrect 154
determination is at least seventeen thousand five hundred dollars 155
to each property owner whose property is the subject of the 156
complaint, if the complaint was not filed by such THE owner OR 158
THE OWNER'S SPOUSE, and to each board of education whose school 159
district may be affected by the complaint. Within thirty days 160
after receiving such notice, a board of education or; a property 161
owner; THE OWNER'S SPOUSE; AN INDIVIDUAL WHO IS RETAINED BY SUCH 163
AN OWNER AND WHO HOLDS A DESIGNATION FROM A PROFESSIONAL
ASSESSMENT ORGANIZATION, SUCH AS THE INSTITUTE FOR PROFESSIONALS 164
IN TAXATION, THE NATIONAL COUNCIL OF PROPERTY TAXATION, OR THE 165
INTERNATIONAL ASSOCIATION OF ASSESSING OFFICERS; A PUBLIC 166
ACCOUNTANT WHO HOLDS A PERMIT UNDER SECTION 4701.10 OF THE 167
REVISED CODE, A GENERAL OR RESIDENTIAL REAL ESTATE APPRAISER 169
LICENSED OR CERTIFIED UNDER CHAPTER 4763. OF THE REVISED CODE, OR 171
A REAL ESTATE BROKER LICENSED UNDER CHAPTER 4735. OF THE REVISED 173
CODE, WHO IS RETAINED BY SUCH A PERSON; OR, IF THE PROPERTY OWNER 175
IS A FIRM, COMPANY, ASSOCIATION, PARTNERSHIP, LIMITED LIABILITY 176
COMPANY, CORPORATION, OR TRUST, AN OFFICER, A SALARIED EMPLOYEE, 177
A PARTNER, A MEMBER, OR TRUSTEE OF THAT PROPERTY OWNER, may file 178
a complaint in support of or objecting to the amount of alleged 179
overvaluation, undervaluation, discriminatory valuation, illegal 180
valuation, or incorrect determination stated in a previously 181
filed complaint or objecting to the current valuation. Upon the 182
filing of a complaint under this division, the board of education 183
or the property owner shall be made a party to the action. 184
(C) Each board of revision shall notify any complainant 186
and also the property owner, if his THE PROPERTY OWNER'S address 187
is known, when a complaint is filed by one other than the 188
property owner, by certified mail, not less than ten days prior 189
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to the hearing, of the time and place the same will be heard. 190
The board of revision shall hear and render its decision on a 191
complaint within ninety days after the filing thereof with the 192
board, except that if a complaint is filed within thirty days 193
after receiving notice from the auditor as provided in division 194
(B) of this section, the board shall hear and render its decision 195
within ninety days after such filing. 196
(D) The determination of any such complaint shall relate 198
back to the date when the lien for taxes or recoupment charges 199
for the current year attached or the date as of which liability 200
for such year was determined. Liability for taxes and recoupment 201
charges for such year and each succeeding year until the 202
complaint is finally determined and for any penalty and interest 203
for nonpayment thereof within the time required by law shall be 204
based upon the determination, valuation, or assessment as finally 205
determined. Each complaint shall state the amount of 206
overvaluation, undervaluation, discriminatory valuation, illegal 207
valuation, or incorrect classification or determination upon 208
which the complaint is based. The treasurer shall accept any 209
amount tendered as taxes or recoupment charge upon property 210
concerning which a complaint is then pending, computed upon the 211
claimed valuation as set forth in the complaint. If a complaint 212
filed under this section for the current year is not determined 213
by the board within the time prescribed for such determination, 214
the complaint and any proceedings in relation thereto shall be 215
continued by the board as a valid complaint for any ensuing year 216
until such complaint is finally determined by the board or upon 217
any appeal from a decision of the board. In such case, the 218
original complaint shall continue in effect without further 219
filing by the original taxpayer, his THE ORIGINAL TAXPAYER'S 220
assignee, or any other person or entity authorized to file a 221
complaint under this section. 222
(E) If a taxpayer files a complaint as to the 224
classification, valuation, assessment, or any determination 225
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affecting his THE TAXPAYER'S own property and tenders less than 226
the full amount of taxes or recoupment charges as finally 227
determined, an interest charge shall accrue as follows: 229
(1) If the amount finally determined is less than the 231
amount billed but more than the amount tendered, the taxpayer 232
shall pay interest at the rate per annum prescribed by section 233
5703.47 of the Revised Code, computed from the date that the 234
taxes were due on the difference between the amount finally 235
determined and the amount tendered. This interest charge shall 236
be in lieu of any penalty or interest charge under section 237
323.121 of the Revised Code unless the taxpayer failed to file a 238
complaint and tender an amount as taxes or recoupment charges 239
within the time required by this section, in which case section 240
323.121 of the Revised Code applies. 241
(2) If the amount of taxes finally determined is equal to 243
or greater than the amount billed and more than the amount 244
tendered, the taxpayer shall pay interest at the rate prescribed 245
by section 5703.47 of the Revised Code from the date the taxes 246
were due on the difference between the amount finally determined 247
and the amount tendered, such interest to be in lieu of any 248
interest charge but in addition to any penalty prescribed by 249
section 323.121 of the Revised Code. 250
(F) Upon request of a complainant, the tax commissioner 252
shall determine the common level of assessment of real property 253
in the county for the year stated in the request that is not 254
valued under section 5713.31 of the Revised Code, which common 255
level of assessment shall be expressed as a percentage of true 256
value and the common level of assessment of lands valued under 257
such section, which common level of assessment shall also be 258
expressed as a percentage of the current agricultural use value 259
of such lands. Such determination shall be made on the basis of 260
the most recent available sales ratio studies of the commissioner 261
and such other factual data as the commissioner deems pertinent. 262
(G) A complainant shall provide to the board of revision 264
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all information or evidence within his THE COMPLAINANT'S 265
knowledge or possession that affects the real property that is 266
the subject of his THE complaint. A complainant who fails to 267
provide such information or evidence is precluded from 268
introducing it on appeal to the board of tax appeals or the court 269
of common pleas, except that the board of tax appeals or court 270
may admit and consider the evidence if the complainant shows good 271
cause for his THE COMPLAINANT'S failure to provide the 272
information or evidence to the board of revision. 273
(H) In case of the pendency of any proceeding in court 275
based upon an alleged excessive, discriminatory, or illegal 276
valuation or incorrect classification or determination, the 277
taxpayer may tender to the treasurer an amount as taxes upon 278
property computed upon the claimed valuation as set forth in the 279
complaint to the court. The treasurer may accept the tender. If 280
the tender is not accepted, no penalty shall be assessed because 281
of the nonpayment of the full taxes assessed. 282
Section 2. That existing sections 5715.13 and 5715.19 of 284
the Revised Code are hereby repealed. 285
Section 3. The amendment by this act of sections 5715.13 287
and 5715.19 of the Revised Code is remedial legislation and 288
applies to any complaint that was timely filed under either of 289
those sections respecting valuations for tax year 1996 or 1997, 290
and to complaints filed for tax years 1998 and thereafter.
Notwithstanding division (A)(2) of section 5715.19 of the Revised 291
Code, any person authorized by this act to file a complaint under 292
section 5715.13 or 5715.19 of the Revised Code that timely filed 293
a complaint for tax year 1996 or 1997 may file a complaint under 294
those sections, as amended by this act, on or before March 31, 295
1999, respecting valuations for tax year 1996, 1997, or 1998, and 296
the board of revision shall proceed to hear the complaint as
otherwise provided under Chapter 5715. of the Revised Code. 297