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H. B. No. 491 As IntroducedAs Introduced
128th General Assembly | Regular Session | 2009-2010 |
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Cosponsors:
Representatives Huffman, Adams, J., Ruhl, Combs, Okey, Snitchler
A BILL
To amend sections 307.699, 3735.67, 5715.19, 5715.27,
and 5717.01 of the Revised Code to permit property
tax complaints to be initiated only by the
property owner.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 307.699, 3735.67, 5715.19, 5715.27,
and 5717.01 of the Revised Code be amended to read as follows:
Sec. 307.699. (A) As used in this section:
(1) "Sports facility" has the same meaning as in section
307.696 of the Revised Code.
(2) "Residual cash" has the same meaning as in division
(B)(5) of section 5709.081 of the Revised Code.
(B) Any political subdivision or subdivisions or any
corporation that owns a sports facility that is both constructed
under section 307.696 of the Revised Code and includes property
exempt from taxation under division (B) of section 5709.081 of the
Revised Code, shall make an annual service payment in lieu of
taxes on the exempt property for each tax year beginning with the
first tax year in which the facility or part thereof is used by a
major league professional athletic team for its home schedule. The
amount of the service payment for a tax year shall be determined
by the county auditor under division (D) of this section.
(C) On or before the first day of September each year, the
owner of property to which this section applies shall file both of
the following with the county auditor:
(1) A return in the same form as under section 5711.02 of the
Revised Code listing all its exempt tangible personal property as
of the first day of August of that year;
(2) An audited financial statement certified by the owner and
reflecting the actual receipts, revenue, expenses, expenditures,
net income, and residual cash derived from the property during the
most recently ended calendar year.
For the purposes of this section, the county auditor shall
determine the true value of the real and tangible personal
property owned by the political subdivision or subdivisions or the
corporation and included in the sports facility, including the
taxable portion thereof, by capitalizing at an appropriate rate
the net income of the owner derived from that property. The
auditor shall use the net income as certified in the owner's
financial statement, unless he the auditor determines that the
amount so certified is inaccurate, in which event he the auditor
shall determine the accurate amount of net income to be
capitalized. The county auditor shall compute net income before
debt service, and shall not include any revenue from county taxes
as defined in division (A)(1) of section 307.696 of the Revised
Code. The true value so determined shall be allocated between real
and tangible personal property and assessed for the purposes of
this section at the appropriate percentages provided by law for
determining taxable values.
Using information reported or determined under this division,
the county auditor shall determine the amount of putative taxes
for the property for that tax year. As used in this section,
"putative taxes" means the greater of one million dollars or the
amount of property taxes that would have been charged and payable
if all the real and tangible personal property owned by the
political subdivision or subdivisions or the corporation and
included in the sports facility was subject to taxation.
(D) On or before the date that is sixty days before the date
that the first payment of real property taxes are due without
penalty under Chapter 323. of the Revised Code each tax year, the
county auditor shall determine the amount of service payments for
that tax year for property to which this section applies in the
following manner:
(1) The county auditor shall deduct from the amount of
putative taxes under division (C) of this section any taxes
assessed against the taxable portion of the sports facility owned
by any of the entities in division (B)(1) of section 5709.081 of
the Revised Code, any amounts paid by a municipal corporation
under section 5709.082 of the Revised Code as a result of the
exempt property, and any amounts available in the construction
payments account established under division (G)(1) of this section
as are required to make the total deductions under this division
equal to one million dollars.
(2) The county auditor shall fix the amount of the service
payments for a tax year at the amount of the putative taxes minus
deductions under division (D)(1) of this section. However, any
amount of service payments required because the putative taxes
exceed one million dollars shall not exceed the amount of residual
cash of the owner of the exempt property as reported in division
(C) of this section that would otherwise accrue to the political
subdivision or subdivisions pursuant to division (B)(5) of section
5709.081 of the Revised Code if no service payments were imposed
under this section.
(3) If the exempt property is an improvement under division
(C)(2) of section 5709.081 of the Revised Code, the county auditor
shall determine the percentage which such improvement constitutes
of the total sports facility and shall substitute for the
one-million-dollar amount, wherever it appears in this section, an
amount equal to such percentage multiplied by one million dollars.
The percentage shall be determined by dividing the reproduction
cost new of the improvement by the reproduction cost new of the
total sports facility including the improvement, owned by any of
the entities under division (B)(1) of section 5709.081 of the
Revised Code.
(E) On or before the date that is sixty days before the date
that the first payment of real property taxes are due without
penalty under Chapter 323. of the Revised Code each tax year, the
county auditor shall certify and send notice by certified mail to
the owner of the property of the amount and the calculation of the
service payments charged that tax year, including the separate
valuations determined for the real and tangible personal property,
the capitalization rate used, the separate deductions allowed
under division (D) of this section, and any claimed inaccuracies
in net income determined under division (C) of this section.
The service payments for a tax year shall be charged and
collected in the same manner as real property taxes for that tax
year. Revenue collected as service payments shall be distributed
to the taxing districts that would have received property tax
revenue from the exempt property if it was not exempt, for the tax
year for which the payments are made, in the same proportions as
property taxes are distributed. However, if the sum of the
deductions allowed under division (D) of this section and the
service payments exceeds one million dollars, any service payments
in excess of one million dollars shall first be paid to the
municipal corporation to reimburse it for the payments made under
section 5709.082 of the Revised Code from the inception of such
payments. Any such payments to the municipal corporation shall be
deducted from the municipal payments account established under
division (G)(2) of this section.
(F) The owner of property exempt from taxation under section
5709.081 of the Revised Code or persons and political subdivisions
entitled to file complaints under section 5715.19 of the Revised
Code any of the taxing districts may appeal the determination of
the annual service payments required by this section to the board
of revision in the county in which the exempt property is located
within the time period for filing complaints under section 5715.19
of the Revised Code. The appeal shall be taken by filing a
complaint with that board which need not be on the form prescribed
for other complaints filed under section 5715.19 of the Revised
Code but which shall include an identification of the exempt
property, a copy of the auditor's certification to the owner, a
calculation of the service payments claimed to be correct and a
statement of the errors in the auditor's determination. Upon
receipt of such complaint, the board of revision shall notify the
county auditor of the county in which the exempt property is
located, who shall, within thirty days of such notice, certify to
the board of revision a transcript of the record of the
proceedings of the county auditor pertaining to the determination
of the annual service payments. Any complaint filed under this
section shall be regarded as a complaint for the purposes of
divisions (B), (C), (E), (F), (G), and (H) of section 5715.19 of
the Revised Code. The board of revision shall order the hearing of
evidence and shall determine the amount of service payments due
and payable pursuant to this section.
(G) The county auditor of the county in which the exempt
property is located shall establish the following two accounts:
(1) A construction payments account to which shall be posted
all payments made by a municipal corporation pursuant to section
5709.082 of the Revised Code on account of such property derived
from persons employed at the site of the sports facility in the
construction of the facility. Deductions shall be made from such
account as provided in division (D) of this section until the
amounts so posted are exhausted;.
(2) A municipal payments reimbursement account to which shall
be posted all payments made by a municipal corporation pursuant to
section 5709.082 of the Revised Code on account of such property
including those posted under division (G)(1) of this section.
Deductions shall be made from the municipal payments reimbursement
account for reimbursements to the municipal corporation made under
division (E) of this section until the amounts posted are
exhausted.
Sec. 3735.67. (A) The owner of real property located in a
community reinvestment area and eligible for exemption from
taxation under a resolution adopted pursuant to section 3735.66 of
the Revised Code may file an application for an exemption from
real property taxation of a percentage of the assessed valuation
of a new structure or remodeling, completed after the effective
date of the resolution adopted pursuant to section 3735.66 of the
Revised Code, with the housing officer designated pursuant to
section 3735.66 of the Revised Code for the community reinvestment
area in which the property is located. If any part of the new
structure or remodeling that would be exempted is of real property
to be used for commercial or industrial purposes, the legislative
authority and the owner of the property shall enter into a written
agreement pursuant to section 3735.671 of the Revised Code prior
to commencement of construction or remodeling; if such an
agreement is subject to approval by the board of education of the
school district within the territory of which the property is or
will be located, the agreement shall not be formally approved by
the legislative authority until the board of education approves
the agreement in the manner prescribed by that section.
(B) The housing officer shall verify the construction of the
new structure or the cost of the remodeling and the facts asserted
in the application. The housing officer shall determine whether
the construction or the cost of the remodeling meets the
requirements for an exemption under this section. In cases
involving a structure of historical or architectural significance,
the housing officer shall not determine whether the remodeling
meets the requirements for a tax exemption unless the
appropriateness of the remodeling has been certified, in writing,
by the society, association, agency, or legislative authority that
has designated the structure or by any organization or person
authorized, in writing, by such society, association, agency, or
legislative authority to certify the appropriateness of the
remodeling.
(C) If the construction or remodeling meets the requirements
for exemption, the housing officer shall forward the application
to the county auditor with a certification as to the division of
this section under which the exemption is granted, and the period
and percentage of the exemption as determined by the legislative
authority pursuant to that division. If the construction or
remodeling is of commercial or industrial property and the
legislative authority is not required to certify a copy of a
resolution under section 3735.671 of the Revised Code, the housing
officer shall comply with the notice requirements prescribed under
section 5709.83 of the Revised Code, unless the board has adopted
a resolution under that section waiving its right to receive such
a notice.
(D) Except as provided in division (F) of this section, the
tax exemption shall first apply in the year the construction or
remodeling would first be taxable but for this section. In the
case of remodeling that qualifies for exemption, a percentage, not
to exceed one hundred per cent, of the amount by which the
remodeling increased the assessed value of the structure shall be
exempted from real property taxation. In the case of construction
of a structure that qualifies for exemption, a percentage, not to
exceed one hundred per cent, of the assessed value of the
structure shall be exempted from real property taxation. In either
case, the percentage shall be the percentage set forth in the
agreement if the structure or remodeling is to be used for
commercial or industrial purposes, or the percentage set forth in
the resolution describing the community reinvestment area if the
structure or remodeling is to be used for residential purposes.
The construction of new structures and the remodeling of
existing structures are hereby declared to be a public purpose for
which exemptions from real property taxation may be granted for
the following periods:
(1) For every dwelling containing not more than two family
units located within the same community reinvestment area and upon
which the cost of remodeling is at least two thousand five hundred
dollars, a period to be determined by the legislative authority
adopting the resolution describing the community reinvestment area
where the dwelling is located, but not exceeding ten years unless
extended pursuant to division (D)(3) of this section;
(2) For every dwelling containing more than two units and
commercial or industrial properties, located within the same
community reinvestment area, upon which the cost of remodeling is
at least five thousand dollars, a period to be determined by the
legislative authority adopting the resolution, but not exceeding
twelve years unless extended pursuant to division (D)(3) of this
section;
(3) The period of exemption for a dwelling described in
division (D)(1) or (2) of this section may be extended by a
legislative authority for up to an additional ten years if the
dwelling is a structure of historical or architectural
significance, is a certified historic structure that has been
subject to federal tax treatment under 26 U.S.C. 47 and 170(h),
and units within the structure have been leased to individual
tenants for five consecutive years;
(4) Except as provided in division (F) of this section, for
construction of every dwelling, and commercial or industrial
structure located within the same community reinvestment area, a
period to be determined by the legislative authority adopting the
resolution, but not exceeding fifteen years.
(E) Any person, board, or officer authorized by section
5715.19 of the Revised Code to file complaints with the county
board of revision, the board of county commissioners, the
prosecuting attorney or treasurer of the county, the board of
township trustees of any township with territory in the county,
the board of education of any school district with any territory
in the county, or the mayor or legislative authority of a
municipal corporation with any territory in the county, may file a
complaint with the housing officer challenging the continued
exemption of any property granted an exemption under this section.
A complaint against exemption shall be filed prior to the
thirty-first day of December of the tax year for which taxation of
the property is requested. The housing officer shall determine
whether the property continues to meet the requirements for
exemption and shall certify the housing officer's findings to the
complainant. If the housing officer determines that the property
does not meet the requirements for exemption, the housing officer
shall notify the county auditor, who shall correct the tax list
and duplicate accordingly.
(F) The owner of a dwelling constructed in a community
reinvestment area may file an application for an exemption after
the year the construction first became subject to taxation. The
application shall be processed in accordance with the procedures
prescribed under this section and shall be granted if the
construction that is the subject of the application otherwise
meets the requirements for an exemption under this section. If
approved, the exemption sought in the application first applies in
the year the application is filed. An exemption approved pursuant
to this division continues only for those years remaining in the
period described in division (D)(4) of this section. No exemption
may be claimed for any year in that period that precedes the year
in which the application is filed.
Sec. 5715.19. (A) 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 or the date of
closing of the collection for the first half of real and public
utility property taxes for the current tax year, whichever is
later:
(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;
(f) Any determination made under division (A) of section
319.302 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; an individual who is retained by such a person and who
holds a designation from a professional assessment organization,
such as the institute for professionals in taxation, the national
council of property taxation, or the international association of
assessing officers; a public accountant who holds a permit under
section 4701.10 of the Revised Code, a general or residential real
estate appraiser licensed or certified under Chapter 4763. of the
Revised Code, or a real estate broker licensed under Chapter 4735.
of the Revised Code, who is retained by such a person; if the
person is a firm, company, association, partnership, limited
liability company, or corporation, an officer, a salaried
employee, a partner, or a member of that person; or, if the person
is a trust, a trustee of the trust; 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 owned by the person
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 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 the person 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.
(3) If a county board of revision, the board of tax appeals,
or any court dismisses a complaint filed under this section or
section 5715.13 of the Revised Code for the reason that the act of
filing the complaint was the unauthorized practice of law or the
person filing the complaint was engaged in the unauthorized
practice of law, the party affected by a decrease in valuation or
the party's agent, or the person owning taxable real property in
the county or in a taxing district with territory in the county,
may refile the complaint, notwithstanding division (A)(2) of this
section.
(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 the owner or 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; a property
owner; the owner's spouse; an individual who is retained by such
an owner and who holds a designation from a professional
assessment organization, such as the institute for professionals
in taxation, the national council of property taxation, or the
international association of assessing officers; a public
accountant who holds a permit under section 4701.10 of the Revised
Code, a general or residential real estate appraiser licensed or
certified under Chapter 4763. of the Revised Code, or a real
estate broker licensed under Chapter 4735. of the Revised Code,
who is retained by such a person; or, if the property owner is a
firm, company, association, partnership, limited liability
company, corporation, or trust, an officer, a salaried employee, a
partner, a member, or trustee 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 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 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, the
original taxpayer's assignee, or any other person or entity
authorized to file a complaint under this section parties to the
action.
(E) If a taxpayer files a complaint as to the classification,
valuation, assessment, or any determination affecting the
taxpayer's own property under this section 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 the complainant's knowledge or
possession that affects the real property that is the subject of
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 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.
Sec. 5715.27. (A) Except as provided in section 3735.67 of
the Revised Code, the owner, a vendee in possession under a
purchase agreement or a land contract, the beneficiary of a trust,
or a lessee for an initial term of not less than thirty years of
any property may file an application with the tax commissioner, on
forms prescribed by the commissioner, requesting that such
property be exempted from taxation and that taxes, interest, and
penalties be remitted as provided in division (C) of section
5713.08 of the Revised Code.
(B) The board of education of any school district may request
the tax commissioner to provide it with notification of
applications for exemption from taxation for property located
within that district. If so requested, the commissioner shall send
to the board on a monthly basis reports that contain sufficient
information to enable the board to identify each property that is
the subject of an exemption application, including, but not
limited to, the name of the property owner or applicant, the
address of the property, and the auditor's parcel number. The
commissioner shall mail the reports by the fifteenth day of the
month following the end of the month in which the commissioner
receives the applications for exemption.
(C) A board of education that has requested notification
under division (B) of this section may, with respect to any
application for exemption of property located in the district and
included in the commissioner's most recent report provided under
that division, file a statement with the commissioner and with the
applicant indicating its intent to submit evidence and participate
in any hearing on the application. The statements shall be filed
prior to the first day of the third month following the end of the
month in which that application was docketed by the commissioner.
A statement filed in compliance with this division entitles the
district to submit evidence and to participate in any hearing on
the property and makes the district a party for purposes of
sections 5717.02 to 5717.04 of the Revised Code in any appeal of
the commissioner's decision to the board of tax appeals.
(D) The commissioner shall not hold a hearing on or grant or
deny an application for exemption of property in a school district
whose board of education has requested notification under division
(B) of this section until the end of the period within which the
board may submit a statement with respect to that application
under division (C) of this section. The commissioner may act upon
an application at any time prior to that date upon receipt of a
written waiver from each such board of education, or, in the case
of exemptions authorized by section 725.02, 1728.10, 5709.40,
5709.41, 5709.411, 5709.62, 5709.63, 5709.632, 5709.73, 5709.78,
5709.84, or 5709.88 of the Revised Code, upon the request of the
property owner. Failure of a board of education to receive the
report required in division (B) of this section shall not void an
action of the commissioner with respect to any application. The
commissioner may extend the time for filing a statement under
division (C) of this section.
(E) A complaint may also be filed with the commissioner by
any Any person, board, or officer authorized by section 5715.19 of
the Revised Code to file complaints with the county board of
revision, the board of county commissioners, the prosecuting
attorney or treasurer of the county, the board of township
trustees of any township with territory in the county, the board
of education of any school district with any territory in the
county, or the mayor or legislative authority of a municipal
corporation with any territory in the county may file a complaint
with the commissioner against the continued exemption of any
property granted exemption by the commissioner under this section.
(F) An application for exemption and a complaint against
exemption shall be filed prior to the thirty-first day of December
of the tax year for which exemption is requested or for which the
liability of the property to taxation in that year is requested.
The commissioner shall consider such application or complaint in
accordance with procedures established by the commissioner,
determine whether the property is subject to taxation or exempt
therefrom, and certify the commissioner's findings to the auditor,
who shall correct the tax list and duplicate accordingly. If a tax
certificate has been sold under section 5721.32 or 5721.33 of the
Revised Code with respect to property for which an exemption has
been requested, the tax commissioner shall also certify the
findings to the county treasurer of the county in which the
property is located.
(G) Applications and complaints, and documents of any kind
related to applications and complaints, filed with the tax
commissioner under this section, are public records within the
meaning of section 149.43 of the Revised Code.
(H) If the commissioner determines that the use of property
or other facts relevant to the taxability of property that is the
subject of an application for exemption or a complaint under this
section has changed while the application or complaint was
pending, the commissioner may make the determination under
division (F) of this section separately for each tax year
beginning with the year in which the application or complaint was
filed or the year for which remission of taxes under division (C)
of section 5713.08 of the Revised Code was requested, and
including each subsequent tax year during which the application or
complaint is pending before the commissioner.
Sec. 5717.01. An appeal from a decision of a county board of
revision may be taken to the board of tax appeals within thirty
days after notice of the decision of the county board of revision
is mailed as provided in division (A) of section 5715.20 of the
Revised Code. Such an appeal may be taken by the county auditor,
the tax commissioner, or any board, legislative authority, public
official the board of education of any school district in which
the parcel that is the subject of the decision is located, or a
taxpayer authorized by section 5715.19 of the Revised Code to file
complaints against valuations or assessments with the auditor.
Such appeal shall be taken by the filing of a notice of appeal, in
person or by certified mail, express mail, or authorized delivery
service, with the board of tax appeals and with the county board
of revision. If notice of appeal is filed by certified mail,
express mail, or authorized delivery service as provided in
section 5703.056 of the Revised Code, the date of the United
States postmark placed on the sender's receipt by the postal
service or the date of receipt recorded by the authorized delivery
service shall be treated as the date of filing. Upon receipt of
such notice of appeal such county board of revision shall by
certified mail notify all persons thereof who were parties to the
proceeding before such county board of revision, and shall file
proof of such notice with the board of tax appeals. The county
board of revision shall thereupon certify to the board of tax
appeals a transcript of the record of the proceedings of the
county board of revision pertaining to the original complaint, and
all evidence offered in connection therewith. Such appeal may be
heard by the board of tax appeals at its offices in Columbus or in
the county where the property is listed for taxation, or the board
of tax appeals may cause its examiners to conduct such hearing and
to report to it their findings for affirmation or rejection.
The board of tax appeals may order the appeal to be heard on
the record and the evidence certified to it by the county board of
revision, or it may order the hearing of additional evidence, and
it may make such investigation concerning the appeal as it deems
proper.
Section 2. That existing sections 307.699, 3735.67, 5715.19,
5715.27, and 5717.01 of the Revised Code are hereby repealed.
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