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H. B. No. 435 As IntroducedAs Introduced
128th General Assembly | Regular Session | 2009-2010 |
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Representatives Goodwin, Okey
Cosponsors:
Representatives Murray, Blessing, Stautberg, Domenick, Combs, McGregor, Yuko, Blair
A BILL
To amend section 5717.05 of the Revised Code to
authorize any person currently permitted to appeal
a decision of a county board of revision to the
Board of Tax Appeals to instead appeal the
decision to the county court of common pleas.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That section 5717.05 of the Revised Code be
amended to read as follows:
Sec. 5717.05. As an alternative to the appeal provided for
in section 5717.01 of the Revised Code, an appeal from the
decision of a county board of revision may be taken directly to
the court of common pleas of the county by the person in whose
name the property is listed or sought to be listed for taxation
any board, legislative authority, or person authorized to appeal a
decision from a county board of revision to the board of tax
appeals under section 5717.01 of the Revised Code. The appeal
shall be taken by the filing of a notice of appeal with the court
and with the board within thirty days after notice of the decision
of the board is mailed as provided in section 5715.20 of the
Revised Code. The county auditor and all parties to the proceeding
before the board, other than the appellant filing the appeal in
the court, shall be made appellees, and notice of the appeal shall
be served upon them by certified mail unless waived. The
prosecuting attorney shall represent the auditor in the appeal.
When the appeal has been perfected by the filing of notice of
appeal as required by this section, and an appeal from the same
decision of the county board of revision is filed under section
5717.01 of the Revised Code with the board of tax appeals, the
forum in which the first notice of appeal is filed shall have
exclusive jurisdiction over the appeal.
Within thirty days after notice of appeal to the court has
been filed with the county board of revision, the board shall
certify to the court a transcript of the record of the proceedings
of said board pertaining to the original complaint and all
evidence offered in connection with that complaint.
The court may hear the appeal on the record and the evidence
thus submitted, or it may hear and consider additional evidence.
It shall determine the taxable value of the property whose
valuation or assessment for taxation by the county board of
revision is complained of, or if the complaint and appeal is
against a discriminatory valuation, shall determine a valuation
that shall correct the discrimination, and the court shall
determine the liability of the property for assessment for
taxation, if that question is in issue, and shall certify its
judgment to the auditor, who shall correct the tax list and
duplicate as required by the judgment.
In correcting a discriminatory valuation, the court shall
increase or decrease the value of the property whose valuation or
assessment by the county board of revision is complained of by a
per cent or amount that will cause the property to be listed and
valued for taxation by an equal and uniform rule.
Any party to the appeal may appeal from the judgment of the
court on the questions of law as in other cases.
Section 2. That existing section 5717.05 of the Revised Code
is hereby repealed.
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