Effective: July 21, 2022 Latest Legislation: House Bill 126 – 134th General Assembly 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 […]
Effective: March 23, 2015 Latest Legislation: House Bill 5 – 130th General Assembly (A) As used in this chapter, “tax administrator” has the same meaning as in section 718.01 of the Revised Code. (B) Appeals from a final determination of a local board of tax review created under section 718.11 of the Revised Code may […]
Effective: October 11, 2013 Latest Legislation: House Bill 138 – 130th General Assembly (A) Except as otherwise provided by law, appeals from final determinations by the tax commissioner of any preliminary, amended, or final tax assessments, reassessments, valuations, determinations, findings, computations, or orders made by the commissioner may be taken to the board of tax […]
Effective: March 23, 2015 Latest Legislation: House Bill 5 – 130th General Assembly (A) A decision of the board of tax appeals on an appeal filed with it pursuant to section 5717.01, 5717.011, or 5717.02 of the Revised Code shall be entered of record on the journal together with the date when the order is […]
Effective: October 11, 2013 Latest Legislation: House Bill 138 – 130th General Assembly The board of tax appeals may consider and decide motions, including, but not limited to, motions in limine, before the board makes a decision on any matter.
Effective: September 13, 2018 Latest Legislation: House Bill 292 – 132nd General Assembly This section does not apply to any decision and order of the board of tax appeals made pursuant to section 5703.021 of the Revised Code. Any such decision and order shall be conclusive upon all parties and may not be appealed. The […]
Effective: March 17, 1989 Latest Legislation: House Bill 934 – 117th General Assembly 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 […]
Effective: September 21, 1982 Latest Legislation: House Bill 379 – 114th General Assembly In case of the institution of an appeal under sections 5717.01 to 5717.04 of the Revised Code, liability for taxes upon the property in question and for nonpayment of taxes within the time required by law shall relate back to the date […]