Ohio § 5715.19

§ 5715.19.

(A) As used in this section: “Member” has the same meaning as in section 1706.01 of the Revised Code . “Internet identifier of record” has the same meaning as in section 9.312 of the Revised Code . “ 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. “ Legislative authority ” means a board of county commissioners, a board of township trustees of any township

with territory in the county, the board of education of any school district with territory

in the county, or the legislative authority of a municipal corporation with territory

in the county. “ Original complaint ” means a complaint filed under division (A) of this section. “ Counter-complaint ” means a complaint filed under division (B) of this section in response to an original

complaint. “ Third party complainant ” means a complainant other than the property owner, the owner's spouse, a tenant

authorized to file an original complaint, or any person acting on behalf of a property

owner.  “Third party complainant” does not include a legislative authority or a mayor of

a municipal corporation, but does include the prosecuting attorney or treasurer of

a county or any person acting on behalf of a legislative authority or mayor. For purposes of this section, a person is considered to be acting on behalf of a legislative

authority or mayor if the person is an official or employee of the political subdivision

or has been hired, contracted, or directed by such an official or employee to file

a complaint or counter-complaint under this section on behalf of the political subdivision. (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 (B) of section 319.302 of the Revised Code . If such a complaint is filed by mail or certified mail, the date of the United States

postmark placed on the envelope or sender's receipt by the postal service shall be

treated as the date of filing.  A private meter postmark on an envelope is not a valid postmark for purposes of

establishing whether a complaint has been timely filed. Subject to division (A)(6) of this section, any person owning taxable real property

in the county or in a taxing district with territory in the county;  such a person's

spouse;  a tenant of the property owner, if the property is classified as to use for

tax purposes as commercial or industrial, the lease requires the tenant to pay the

entire amount of taxes charged against the property, and the lease allows, or the

property owner otherwise authorizes, the tenant to file such a complaint with respect

to the property;  an individual who is retained by such a person or tenant 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 tenant;  if the person or tenant

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 tenant;

 if the person or tenant is a trust, a trustee of the trust;  the prosecuting attorney

or treasurer of the county;  or the legislative authority of a subdivision or the

mayor of a municipal corporation 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 the auditor. (2) No person, legislative authority, 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, legislative authority, 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. (4)(a) No complaint filed under this section or section 5715.13 of the Revised Code shall be dismissed for the reason that the complaint fails to accurately identify

the owner of the property that is the subject of the complaint. (b) If a complaint fails to accurately identify the owner of the property that is the

subject of the complaint, the board of revision shall exercise due diligence to ensure

the correct property owner is notified as required by divisions (B) and (C) of this

section. (5) Notwithstanding division (A)(2) of this section, a person, legislative authority,

or officer may 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 if the person, legislative

authority, or officer withdrew the complaint before the complaint was heard by the

board. (6) The legislative authority of a subdivision, the mayor of a municipal corporation,

or a third party complainant shall not file an original complaint with respect to

property the subdivision or complainant does not own or lease unless both of the following

conditions are met: (a) If the complaint is based on a determination described in division (A)(1)(d) or (e)

of this section, all of the following requirements are met: (i) The complaint seeks an increase in the valuation of the property based upon the sale

of the property in an arm's length transaction, as described in section 5713.03 of the Revised Code . (ii) Either of the following conditions apply to that sale during the two years preceding

the tax lien date for the tax year for which the complaint is to be filed: (I) The sale is evidenced by a conveyance fee statement, attached to the complaint, that

declares the value of the property conveyed pursuant to section 319.202 of the Revised Code and that was filed during those two years. (II) The sale is otherwise recorded in the office of the county recorder or similar government

office during those two years. (iii) That sale price exceeds the true value of the property appearing on the tax list

for that tax year by both ten per cent and the amount of the filing threshold determined

under division (J) of this section. (b) If the complaint is filed by a legislative authority, mayor, or third party complainant

acting on behalf of a legislative authority or mayor, the legislative authority or,

in the case of a mayor, the legislative authority of the municipal corporation, first

adopts a resolution authorizing the filing of the original complaint at a public meeting

of the legislative authority. (7) A resolution adopted under division (A)(6)(b) of this section shall include all of

the following information: (a) Identification of the parcel or parcels that are the subject of the original complaint

by street address, if available from online records of the county auditor, and by

permanent parcel number; (b) The name of at least one of the record owners of the parcel or parcels; (c) The basis for the complaint under divisions (A)(1)(a) to (f) of this section relative

to each parcel identified in the resolution; (d) The tax year for which the complaint will be filed, which shall be a year for which

a complaint may be timely filed under this section at the time of the resolution's

adoption. A legislative authority shall not adopt a resolution required under division (A)(6)(b)

of this section that identifies more than one parcel under division (A)(7)(a) of this

section, except that a single resolution may identify more than one parcel under that

division if each parcel has the same record owner or the same record owners, as applicable.  A legislative authority may adopt multiple resolutions required under division (A)(6)(b)

of this section by a single vote, provided that the vote is separate from the question

of whether to adopt any resolution that is not adopted under division (A)(6)(b) of

this section. Before adopting a resolution required by division (A)(6)(b) of this section, the legislative

authority shall mail a written notice to at least one of the record owners of the

parcel or parcels identified in the resolution stating the intent of the legislative

authority in adopting the resolution, the proposed date of adoption, and the basis

for the complaint under divisions (A)(1)(a) to (f) of this section relative to each

parcel identified in the resolution.  The notice shall be sent by certified mail to the last known tax-mailing address

of at least one of the record owners and, if different from that tax-mailing address,

to the street address of the parcel or parcels identified in the resolution.  Alternatively, if the legislative authority has record of an internet identifier

of record associated with at least one of the record owners, the legislative authority

may send the notice by ordinary mail and by that internet identifier of record.  The notice shall be postmarked or, if sent by internet identifier of record, sent

at least seven calendar days before the legislative authority adopts the resolution. A board of revision has jurisdiction to consider a complaint filed pursuant to a resolution

adopted under division (A)(6)(b) of this section only if the legislative authority

notifies the board of revision of the resolution in the manner prescribed in division

(A)(8)(a) of this section.  The failure to accurately identify the street address or the name of the record

owners of the parcel in the resolution does not invalidate the resolution nor is it

a cause for dismissal of the complaint. (8)(a) A complaint form prescribed by a board of revision or the tax commissioner for the

purpose of this section shall include a box that must be checked, when a legislative

authority, mayor, or third party complainant acting on behalf of either files an original

complaint, to indicate that a resolution authorizing the complaint was adopted in

accordance with divisions (A)(6)(b) and (7) of this section and that notice was mailed

or sent in accordance with division (A)(7) of this section before adoption of the

resolution to at least one of the record owners of the property that is the subject

of the complaint. (b) Any third party complainant shall submit, with the complaint, a sworn affidavit stating

whether the third party complainant is or is not acting on behalf of a legislative

authority or mayor. (B)(1) 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 in taxable value 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.  A board of education, subject to this division;  a property owner;  the owner's

spouse;  a tenant of the owner, if that tenant would be eligible to file a complaint

under division (A) of this section with respect to the property;  an individual who

is retained by such an owner or tenant 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 an owner or tenant;  or, if the owner or

tenant 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

owner or tenant, may file a counter-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 original complaint or objecting

to the current valuation. (2) A board of education may file a counter-complaint only if the original complaint

(a) was filed by the owner of the property that is the subject of the complaint, a

tenant of that property owner, or any person acting on behalf of such owner or tenant,

and (b) states an amount of overvaluation, undervaluation, discriminatory valuation,

illegal valuation, or incorrect determination of at least seventeen thousand five

hundred dollars in taxable value. The board shall file the counter-complaint within thirty days after the original complaint

is filed or after the last day such complaints may be filed, whichever is later, and

any other person shall file the counter-complaint within thirty days after receiving

the notice required under this division. (3) Upon the filing of a counter-complaint, the board of education, property owner, or

tenant shall be made a party to the action. (C) Each board of revision shall notify any complainant and counter-complainant, and

also the property owner, if the property owner's address is known, and the complaint

is filed by one other than the property owner, not less than ten days prior to the

hearing, either by certified mail or, if the board has record of an internet identifier

of record associated with the owner, by ordinary mail and by that internet identifier

of record of the time and place the same will be heard.  The board of revision shall hear and render its decision on an original complaint

within one hundred eighty days after the last day such a complaint may be filed with

the board under division (A)(1) of this section or, if a counter-complaint is filed,

within one hundred eighty days after such filing.  If the original complaint is filed by the legislative authority of a subdivision,

the mayor of a municipal corporation with territory in the county, or a third party

complainant, and if the board of revision has not rendered its decision on the complaint

within one year after the date the complaint was filed, the board may dismiss the

complaint. (D) The determination of any such original complaint or counter-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.  Unless dismissal is required under division (C) of this section, if an original

complaint or counter-complaint filed 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 that original complaint or counter-complaint is finally determined by the

board or upon any appeal from a decision of the board.  In such case, the original complaint and counter-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. (E) If a taxpayer files a complaint as to the classification, valuation, assessment,

or any determination affecting 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 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. (I) A legislative authority, or any person acting on behalf of a legislative authority,

may not enter into a private payment agreement with respect to any complaint filed

or contemplated under this section or section 5715.13 of the Revised Code , and any such agreement is void and unenforceable.  As used in this division, “ private payment agreement ” means any type of agreement in which a property owner, a tenant authorized to file

a complaint under division (A) of this section, or any person acting on behalf of

a property owner or such a tenant agrees to make one or more payments to a subdivision

in exchange for the legislative authority of that subdivision, or any person acting

on behalf of that subdivision, doing any of the following: (1) Refraining from filing a complaint or counter-complaint under this section; (2) Dismissing a complaint or counter-complaint filed under this section by the legislative

authority or any person acting on behalf of the legislative authority; (3) Resolving a claim under this section by settlement agreement. A “ private payment agreement ” does not include any agreement to resolve a claim under this section pursuant to

which an agreed-upon valuation for the property that is the subject of the claim is

approved by the county auditor and reflected on the tax list, provided that agreement

does not require any payments described in this division. (J) For the purpose of division (A)(6)(a) of this section, the filing threshold for tax

year 2022 equals five hundred thousand dollars.  For tax year 2023 and each tax year thereafter, the tax commissioner shall adjust

the filing threshold used in that division by completing the following calculations

in September of each year: (1) Determine the percentage increase in the gross domestic product deflator determined

by the bureau of economic analysis of the United States department of commerce from

the first day of January of the preceding year to the last day of December of the

preceding year; (2) Multiply that percentage increase by the filing threshold for the current year; (3) Add the resulting product to the filing threshold for the current year; (4) Round the resulting sum to the nearest multiple of one thousand dollars. The commissioner shall certify the amount resulting from the adjustment to each county

auditor not later than the first day of October each year.  The certified amount applies to complaints filed for the tax year in which the amount

is certified.  The commissioner shall not make the adjustment for any tax year in which the amount

resulting from the adjustment would be less than the filing threshold for the current

tax year. (K) Any person who knowingly makes a false statement in an affidavit furnished under

division (A)(8)(b) of this section is guilty of falsification under division (A)(11) of section 2921.13 of the Revised Code .