Ohio § 5717.03

§ 5717.03.

(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

filed with the secretary for journalization. (B) In case of an appeal from a decision of a county board of revision, the board of

tax appeals shall determine the taxable value of the property whose valuation or assessment

by the county board of revision is complained of, or in the event the complaint and

appeal is against a discriminatory valuation, shall determine a valuation which shall

correct such discrimination, and shall determine the liability of the property for

taxation, if that question is in issue, and the board of tax appeals' decision and

the date when it was filed with the secretary for journalization shall be sent by

the board to all persons who were parties to the appeal before the board, to the person

in whose name the property is listed, or sought to be listed, if such person is not

a party to the appeal, to the county auditor of the county in which the property involved

in the appeal is located, and to the tax commissioner. In correcting a discriminatory valuation, the board of tax appeals shall increase

or decrease the value of the property whose valuation or assessment by the county

board of revision is complained of by a per cent or amount which will cause such property

to be listed and valued for taxation by an equal and uniform rule. (C) In the case of an appeal from a review, redetermination, or correction of a tax assessment,

valuation, determination, finding, computation, or order of the tax commissioner,

the order of the board of tax appeals and the date of the entry thereof upon its journal

shall be sent by the board to all persons who were parties to the appeal before the

board, the person in whose name the property is listed or sought to be listed, if

the decision determines the valuation or liability of property for taxation and if

such person is not a party to the appeal, the taxpayer or other person to whom notice

of the tax assessment, valuation, determination, finding, computation, or order, or

correction or redetermination thereof, by the tax commissioner was by law required

to be given, the director of budget and management, if the revenues affected by such

decision would accrue primarily to the state treasury, and the county auditors of

the counties to the undivided general tax funds of which the revenues affected by

such decision would primarily accrue. (D) In the case of an appeal from a final determination of a local board of tax review

created under section 718.11 of the Revised Code , the order of the board of tax appeals and the date of the entry thereof upon the

board's journal shall be sent by the board to all persons who were parties to the

appeal before the board. (E) In the case of all other appeals or applications filed with and determined by the

board, the board's order and the date when the order was filed by the secretary for

journalization shall be sent by the board to the person who is a party to such appeal

or application, to such persons as the law requires, and to such other persons as

the board deems proper. (F) The orders of the board may affirm, reverse, vacate, modify, or remand the tax assessments,

valuations, determinations, findings, computations, or orders complained of in the

appeals determined by the board, and the board's decision shall become final and conclusive

for the current year unless reversed, vacated, or modified as provided in section 5717.04 of the Revised Code .  When an order of the board becomes final the tax commissioner and all officers to

whom such decision has been sent shall make the changes in their tax lists or other

records which the decision requires. (G) If the board finds that issues not raised on the appeal are important to a determination

of a controversy, the board may remand the cause for an administrative determination

and the issuance of a new tax assessment, valuation, determination, finding, computation,

or order, unless the parties stipulate to the determination of such other issues without

remand.  An order remanding the cause is a final order.  If the order relates to any issue other than a municipal income tax matter appealed

under sections 718.11 and 5717.011 of the Revised Code , the order may be appealed to the court of appeals in Franklin county.  If the order relates to a municipal income tax matter appealed under sections 718.11 and 5717.011 of the Revised Code , the order may be appealed to the court of appeals for the county in which the municipal

corporation in which the dispute arose is primarily situated. (H) At the request of any person that filed an appeal subject to this section, the decision

or order of the board of tax appeals issued pursuant to division (B), (C), (D), or

(E) of this section shall be sent by certified mail at the requestor's expense.