Ohio § 5705.37

§ 5705.37.

The taxing authority of any subdivision, or the board of trustees of any public library,

nonprofit corporation, or library association maintaining a free public library that

has adopted and certified rules under section 5705.28 of the Revised Code , that is dissatisfied with any action of the county budget commission may, through

its fiscal officer, appeal to the board of tax appeals within thirty days after the

receipt by the subdivision of the official certificate or notice of the commission's

action.  In like manner, but through its clerk, any park district may appeal to the board

of tax appeals.  An appeal under this section shall be taken by the filing of a notice of appeal,

either in person or by certified mail, express mail, or authorized delivery service

as provided in section 5703.056 of the Revised Code , with the board and with the commission.  If notice of appeal is filed by certified mail, express mail, or authorized delivery

service, 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 the notice of appeal, the commission, by certified mail, shall notify

all persons who were parties to the proceeding before the commission of the filing

of the notice of appeal and shall file proof of notice with the board of tax appeals.  The secretary of the commission shall forthwith certify to the board a transcript

of the full and accurate record of all proceedings before the commission, together

with all evidence presented in the proceedings or considered by the commission, pertaining

to the action from which the appeal is taken.  The secretary of the commission also shall certify to the board any additional information

that the board may request. The board of tax appeals, in a de novo proceeding, shall forthwith consider the matter

presented to the commission, and may modify any action of the commission with reference

to the budget, the estimate of revenues and balances, the allocation of the public

library fund, or the fixing of tax rates.  If the appeal is taken in response to the fixing of tax rates through a reduction

made by the county budget commission, the burden of proof is on the appellant to show

the need for a different rate or amount to meet expenses in the ensuing fiscal year. The finding of the board of tax appeals shall be substituted for the findings of the

commission, and shall be sent to the tax commissioner, the county auditor, and the

taxing authority of the subdivision affected, or to the board of public library trustees

affected, as the action of the commission under sections 5705.01 to 5705.47 of the Revised Code .  At the request of the taxing authority, board of trustees, or park district that

appealed an action of the county budget commission under this section, the findings

of the board of tax appeals shall be sent by certified mail at the requestor's expense. This section does not give the board of tax appeals any authority to place any tax

levy authorized by law within the ten-mill limitation outside of that limitation,

or to reduce any levy below any minimum fixed by law.