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As Reported by the House Ways and Means Committee
122nd General Assembly
Regular Session
1997-1998 | Sub. H. B. No. 694 |
REPRESENTATIVES SCHULER-CORBIN-VAN VYVEN-REID-TIBERI-OLMAN-
OPFER-THOMAS-PADGETT-MOTTLEY-GARCIA-ROMAN-WOMER BENJAMIN-
WILLIAMS-BRITTON
A BILL
To amend sections 5715.13 and 5715.19 of the Revised Code to
clarify who may file a complaint with a county board of
revision.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 5715.13 and 5715.19 of the Revised Code
be amended to read as follows:
Sec. 5715.13. The county board of revision shall not decrease any valuation
complained of unless the A party affected thereby
or his
agent AUTHORIZED TO FILE A COMPLAINT UNDER SECTION 5715.19 of the Revised Code
makes and files
with the board a written application therefor, verified by oath, showing the
facts upon which it is claimed such decrease should be made.
Sec. 5715.19. (A)(1) AS USED IN THIS SECTION, "MEMBER" HAS THE
SAME MEANING AS IN SECTION 1705.01 of the Revised Code.
(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:
(a) Any classification made under section 5713.041 of the
Revised Code;
(b) Any determination made under section 5713.32 or
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.
Any person owning taxable real property in the county or in
a taxing district with territory in the county,
SUCH A PERSON'S SPOUSE; IF THE PERSON
IS A FIRM, COMPANY, ASSOCIATION, PARTNERSHIP, LIMITED LIABILITY COMPANY, OR
CORPORATION,
A BONA FIDE OFFICER, SALARIED EMPLOYEE, PARTNER, OR MEMBER OF THAT
PERSON;
the board of
county commissioners,; the prosecuting attorney or treasurer of
the county,; the board of township trustees of any township with
territory within the county,; the board of education of any
school
district with any territory in the county,; or the mayor or
legislative authority of any municipal corporation with any
territory in the county 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 him THE
AUDITOR.
(2) As used in division (A)(2) of this section, "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.
No person, board, 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, board, 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
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.
(B) 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
to each property owner whose property is the subject of the
complaint, if the complaint was not filed by such THE
owner, THE OWNER'S SPOUSE, and to
each board of education whose school district may be affected by
the complaint. Within thirty days after receiving such notice, a
board of education or, a property owner
OR THE OWNER'S SPOUSE,
OR, IF THE PROPERTY OWNER IS A
FIRM, COMPANY, ASSOCIATION, PARTNERSHIP, LIMITED LIABILITY COMPANY, OR
CORPORATION, A BONA FIDE OFFICER, SALARIED EMPLOYEE, PARTNER, OR MEMBER OF
THAT PROPERTY
OWNER,
may file a 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 complaint or
objecting to the current valuation. Upon the filing of a
complaint under this division, the board of education or the
property owner shall be made a party to the action.
(C) Each board of revision shall notify any complainant
and also the property owner, if his THE PROPERTY OWNER'S address
is known, when a complaint is filed by one other than the property owner, by
certified mail, not less than ten days prior to the hearing, of
the time and place the same will be heard. The
(C) THE APPEARANCE BY AN ATTORNEY AT LAW ON BEHALF OF ANY PARTY
TO THE COMPLAINT IS PERMITTED BUT NOT REQUIRED. NOTICE TO THE ATTORNEY OF
RECORD FOR A PARTY IS EQUIVALENT TO NOTICE TO THE PARTY.
THE board of revision
shall hear and render its decision on a complaint within ninety
days after the filing thereof with the board, except that if a
complaint is filed within thirty days after receiving notice from
the auditor as provided in division (B) of this section, the board
shall hear and render its decision within ninety days after such
filing.
(D) The determination of any such 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, 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. If a complaint
filed under this section 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 such complaint is finally determined by the board or upon
any appeal from a decision of the board. In such case, the
original complaint shall continue in effect without further
filing by the original taxpayer, his 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 his 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
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 his THE COMPLAINANT'S
knowledge or possession that affects the real property that is the subject of
his 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 consider the
evidence if the complainant shows good cause for his 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.
Section 2. That existing sections 5715.13 and 5715.19 of the
Revised Code are hereby repealed.
Section 3. The amendment by this act of sections 5715.13 and 5715.19 of the
Revised Code is remedial legislation and applies to any complaint that was
timely filed under either of those sections respecting valuations for tax year
1996 or 1997, and to complaints filed for tax years 1998 and thereafter.
Notwithstanding division (A)(2) of section 5715.19 of the Revised Code, any
person authorized by this act to file a complaint under section 5715.13 and
5715.19 of the Revised Code that timely filed a complaint for tax year 1996 or
1997 may file a complaint under that section, as amended by this act, on or
before March 31, 1999, respecting valuations for tax year 1996, 1997, or 1998,
and the board of revision shall proceed to hear the complaint as otherwise
provided under Chapter 5715. of the Revised Code.
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