Ohio § 5717.01

§ 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, or taxpayer authorized by section 5715.19 of the Revised Code to file complaints against valuations or assessments with the auditor, except that

a subdivision or the legislative authority or mayor of a subdivision may file such

an appeal only if the subdivision owns or leases the property that is the subject

of the board of revision's decision, and except that no such appeal may be taken by

a third party complainant, as defined in that section.  Such appeal shall be taken by the filing of a notice of appeal, in person or by

certified mail, express mail, facsimile transmission, electronic transmission, or

by 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.  If notice of appeal is filed by facsimile transmission or electronic transmission,

the date and time the notice is received by the board shall be the date and time reflected

on a timestamp provided by the board's electronic system, and the appeal shall be

considered filed with the board on the date reflected on that timestamp.  Any timestamp provided by another computer system or electronic submission device

shall not affect the time and date the notice is received by the board.  Upon receipt of such notice of appeal such county board of revision shall notify

all persons thereof who were parties to the proceeding before such county board of

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

of record associated with such a person, by ordinary mail and by that internet identifier

of record, and shall file proof of such notice or, in the case of ordinary mail, an

affidavit attesting that the board sent the 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.  An appeal may proceed pursuant to section 5703.021 of the Revised Code on the small claims docket if the appeal qualifies under that section. 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. As used in this section, “internet identifier of record” has the same meaning as in section 9.312 of the Revised Code .