reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5713.38 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.38 | Application for Change of Valuation of Land.

Effective: November 26, 1975|Latest Legislation:  House Bill 651 - 111th General Assembly|Notwithstanding section 5713.31 of the Revised Code, in any year in which the county auditor has not advertised the completion of his reappraisal or equalization or notified the owner of agricultural land of a change in the valuation of such land prior to the date on which the owner may file an application requesting the auditor to value the land for real property tax purposes at the current value such land has for agricultural use, and there is an increase in such valuation in that year, the owner may file such application for that tax year at any time prior to the first Monday in March of the following calendar year. When filed, such application shall be considered a properly filed application for such valuation on the basis of agricultural use and, if the auditor determines such land otherwise qualifies for such valuation, the auditor shall determine the value such land has for agricultural use. If the agricultural use valuation is less than the valuation used by the auditor to determine the taxable value of such land for the tax year for which the application is filed, he shall proceed as if the valuation had been reduced by the board of revision pursuant to section 5715.19 of the Revised Code.Any real property taxes paid by the owner based on the higher valuation, in excess of the property taxes that would have been due and payable had the land been valued on the basis of its agricultural use, shall be treated as an overpayment of real property taxes in the manner prescribed by section 5715.22 of the Revised Code.
Ohio Rev Code § 5713.99 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5713 | Assessing Real Estate|Section 5713.99 | Penalty.

Effective: July 26, 1974|Latest Legislation:  Senate Bill 423 - 110th General Assembly|Whoever violates section 5713.37 of the Revised Code is guilty of a misdemeanor of the first degree.
Ohio Rev Code § 5715.012 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.012 | Sales Assessment Ratio Studies.

Effective: July 2, 1984|Latest Legislation:  House Bill 379 - 115th General Assembly|The tax commissioner shall make sales-assessment ratio studies of sales and assessments of real property for the purpose of determining the common level of assessment of real property within the counties pursuant to section 5715.19 of the Revised Code and for the purpose of equalization. Such studies shall be based on a representative sampling during the three years prior to the tax year to which the sample is applied of open market arms' length sales by a willing seller to a willing buyer for a current like use within the class or classes of real property sampled by the board. Where there are not sufficient arms' length sales to constitute a representative sampling for such studies within a class, the commissioner may also conduct appraisals of real property in that class, which shall be a part of such studies. Such studies and other information of the commissioner may be used by the commissioner as guidelines, where applicable, in the equalization of a class or classes of real property. Such studies or other information of the commissioner shall not be applied by the commissioner on a taxing district, countywide, or statewide basis for the purpose of equalization unless the commissioner first finds there are sufficient arms' length sales for a like use included in the sample in a class, or arms' length sales and appraisals conducted by the commissioner for a like use included in the sample in a class, to provide an indication that said sales or sales and appraisals in the class are representative of all parcels in the class.In addition, the commissioner shall make other studies of the value of real property within the counties which may be used as guidelines, where applicable, in the equalization of a class or classes of real property.
Ohio Rev Code § 5715.02 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.02 | Members of County Board of Revision - Hearing Board - Quorum - Power to Administer Oaths.

Effective: October 16, 2009|Latest Legislation:  House Bill 1 - 128th General Assembly|The county treasurer, county auditor, and a member of the board of county commissioners selected by the board of county commissioners shall constitute the county board of revision, or they may provide for one or more hearing boards when they deem the creation of such to be necessary to the expeditious hearing of valuation complaints. Each such official may appoint one qualified employee from the official's office to serve in the official's place and stead on each such board for the purpose of hearing complaints as to the value of real property only, each such hearing board has the same authority to hear and decide complaints and sign the journal as the board of revision, and shall proceed in the manner provided for the board of revision by sections 5715.08 to 5715.20 of the Revised Code. Any decision by a hearing board shall be the decision of the board of revision. A majority of a county board of revision or hearing board shall constitute a quorum to hear and determine any complaint, and any vacancy shall not impair the right of the remaining members of such board, whether elected officials or appointees, to exercise all the powers thereof so long as a majority remains.Each member of a county board of revision or hearing board may administer oaths.
Ohio Rev Code § 5715.03 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.03 | Payment of Compensation and Expenses.

Effective: May 8, 1996|Latest Legislation:  Senate Bill 158 - 121st General Assembly|The compensation of the experts, clerks, and other employees of the county boards of revision shall be paid monthly upon the certificate of the county auditor or board. The contingent expenses of the auditor and board, including postage and express charges, their actual and necessary traveling expenses, and those of their deputies, experts, clerks, or employees on official business outside of the county, when required by orders issued by the department of taxation, shall be allowed and paid as are other claims against the county. The compensation and expenses may be paid from the real estate assessment fund pursuant to section 325.31 of the Revised Code.
Ohio Rev Code § 5715.04 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.04 | Office Hours - Conditions of Employment.

Effective: September 27, 1983|Latest Legislation:  House Bill 260 - 115th General Assembly|County boards of revision shall, during the time fixed for their sessions, keep their offices open during the business hours on each business day, and their experts, clerks, and other employees shall devote their entire time to their respective duties during their term of office or period of service or employment; provided that boards may, with the approval of the tax commissioner, employ experts, clerks, or other employees with the understanding that such employed persons shall devote only a part of their entire time to their respective employments.
Ohio Rev Code § 5715.05 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.05 | Offices, Equipment, and Supplies.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The board of county commissioners shall furnish to the county board of revision and its experts, clerks, and employees suitable office rooms at the county seat, and shall furnish the county auditor for his own office and the county board of revision all maps, plats, stationery, blank forms, books, supplies, furniture, and other equipment necessary for the proper discharge of their duties and the preservation of their books, records, and files. The maps, plats, stationery, blank forms, and other supplies and equipment used by the auditor shall, so far as practicable, be used also by the county board of revision. Last updated November 8, 2021 at 4:47 PM
Ohio Rev Code § 5715.06 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.06 | Number of Experts - Compensation - Civil Service.

Effective: September 27, 1983|Latest Legislation:  House Bill 260 - 115th General Assembly|Each county board of revision shall appoint the number of experts, clerks, and employees that is prescribed for it by the tax commissioner. Such experts, clerks, and employees shall hold their employment for the time that is prescribed by the commissioner. The compensation of such experts, clerks, and employees shall be fixed by the board of county commissioners.No expert, assistant, clerk, employee, or assistant assessor shall be subject to any civil service law or regulation.
Ohio Rev Code § 5715.07 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.07 | Public Inspection of Documents Relating to Assessments.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|All files, statements, returns, reports, papers, or documents of any kind relating to the assessment of real property which are in the office of a county auditor or county board of revision or in the official custody or possession of such officer or board shall be open to public inspection.
Ohio Rev Code § 5715.08 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.08 | Minutes of Meetings - Preservation of Minutes and Evidence.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The county board of revision shall take full minutes of all evidence given before the board, and it may cause the same to be taken in shorthand and extended in typewritten form. The secretary of the board shall preserve in his office separate records of all minutes and documentary evidence offered on each complaint.
Ohio Rev Code § 5715.09 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.09 | Organization of County Board of Revision - Meetings - Record.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|Each county board of revision shall organize annually on the second Monday in January by the election of a chairman for the ensuing year. The county auditor shall be the secretary of the board. He shall call the board together as often as necessary during any year, keep an accurate record of the proceedings of the board in a book kept for the purpose, and perform such other duties as are incidental to the position.
Ohio Rev Code § 5715.10 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.10 | Valuation of Real Property - County Board of Revision May Summon and Examine Persons as to Property.

Effective: October 1, 1953|Latest Legislation:  Senate Bill 361 - 100th General Assembly|The county board of revision shall be governed by the laws concerning the valuation of real property and shall make no change of any valuation except in accordance with such laws.The board may call persons before it and examine them under oath as to their own or another's real property to be placed on the tax list and duplicate for taxation, or the value thereof. If a person notified to appear before the board refuses or neglects to appear at the time required, or appearing, refuses to be sworn or answer any question put to him by the board or by its order, the chairman of the board shall make a complaint thereof in writing to the probate judge of the county, who shall proceed against such person in the same manner as provided in section 5711.37 of the Revised Code.
Ohio Rev Code § 5715.11 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.11 | Duty of County Board of Revision to Hear Complaints.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The county board of revision shall hear complaints relating to the valuation or assessment of real property as the same appears upon the tax duplicate of the then current year. The board shall investigate all such complaints and may increase or decrease any such valuation or correct any assessment complained of, or it may order a reassessment by the original assessing officer.
Ohio Rev Code § 5715.12 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.12 | Duty to Give Notice Before Increasing Valuation - Service.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The county board of revision shall not increase any valuation without giving notice to the person in whose name the property affected thereby is listed and affording him an opportunity to be heard. Such notice shall describe the real property, the tax value of which is to be acted upon, by the description thereof as carried on the tax list of the current year, and shall state the name in which it is listed; such notice shall be served by delivering a copy thereof to the person interested, by leaving a copy at the usual place of residence or business of such person, or by sending the same by registered letter mailed to the address of such person. If no such place of residence or business is found in the county, then such copies shall be delivered or mailed to the agent in charge of such property. If no such agent is found in the county, such notice shall be served by an advertisement thereof inserted once in a newspaper of general circulation in the county in which the property is situated. Notices to the respective persons interested in different properties may be united in one advertisement under the same general heading. Notices served in accordance with this section shall be sufficient.
Ohio Rev Code § 5715.13 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.13 | Application for Decrease in Valuation; Electronic Complaint and Application.

Effective: March 27, 2020|Latest Legislation:  House Bill 197 - 133rd General Assembly|(A) Except as provided in division (B) of this section, the county board of revision shall not decrease any valuation unless a party affected thereby or who is authorized to file a complaint under section 5715.19 of the Revised Code makes and files with the board a written application therefor, verified by oath and signature, showing the facts upon which it is claimed such decrease should be made. (B) The county board of revision may authorize a policy for the filing of an electronic complaint under section 5715.19 of the Revised Code and the filing of an electronic application therefor under this section, subject to the approval of the tax commissioner. An electronic complaint need not be sworn to, but shall contain an electronic verification and shall be subscribed to by the person filing the complaint: "I declare under penalties of perjury that this complaint has been examined by me and to the best of my knowledge and belief is true, correct, and complete."
Ohio Rev Code § 5715.14 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.14 | Action Certified to Auditor - Correction of Tax Lists.

Effective: October 1, 1953|Latest Legislation:  House Bill 1 - 100th General Assembly|The county board of revision shall certify its action to the county auditor, who shall correct the tax list and duplicate according to the deductions and additions ordered by the board in the manner provided by law for making corrections thereof. If the tax duplicate has been delivered to the county treasurer, the auditor shall certify such corrections to the treasurer, who shall enter such corrections on his tax duplicate.
Ohio Rev Code § 5715.15 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.15 | Omissions or Incorrect Valuation Reported to County Auditor - Corrections.

Effective: November 5, 1965|Latest Legislation:  House Bill 337 - 106th General Assembly|When the county board of revision discovers that any taxable land, building, structure, improvement, minerals, or mineral rights have escaped taxation or been listed for taxation at less than their taxable value in a current year or in any year during the five years next preceding, the board may investigate the same and report to the county auditor all the facts and information in its possession which relate to the same. The auditor shall make the inquiries and corrections which he is authorized and required by law to make in other cases in which real property has escaped taxation or has been improperly listed or valued for taxation.
Ohio Rev Code § 5715.16 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.16 | County Board of Revision to Make Necessary Corrections in Assessments.

Effective: November 5, 1965|Latest Legislation:  House Bill 337 - 106th General Assembly|On the second Monday of June, annually, the county auditor shall lay before the county board of revision the returns of his assessment of real property for the current year, and such board shall forthwith proceed to revise the assessment and returns of such real property. If the board finds that any tract, lot, or parcel of land, or any buildings, structures, or improvements thereon, or any minerals therein, or rights thereto have been improperly listed either as to the name of the owner or the description or quantity thereof, or have been incorrectly valued, or have been omitted and not yet valued, it shall make the necessary corrections and give to each such incorrectly valued or omitted tract, lot, or parcel of land, or any buildings, structures, or improvements thereon, or any minerals therein or rights thereto, their corrected taxable value.The auditor shall not make up his tax list and duplicate nor advertise as provided in section 5715.17 of the Revised Code until the board has completed its work under this section and returned to the auditor all the returns laid before it with the revisions thereof.
Ohio Rev Code § 5715.17 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.17 | Notice That Work of Equalization Completed - County Auditor to Furnish Certificates and Notice.

Effective: September 8, 2016|Latest Legislation:  House Bill 166 - 131st General Assembly|When the county board of revision has completed its work of equalization and transmitted the returns to the county auditor, the auditor shall give notice by advertising in a newspaper of general circulation throughout the county that the tax returns for the current year have been revised and the valuations have been completed and are open for public inspection in the auditor's office, and that complaints against any valuation or assessment, except the valuations fixed and assessments made by the department of taxation, will be heard by the board, stating in the notice the time and place of the meeting of the board. The advertisement shall be inserted in a conspicuous place in the newspaper and be published once per week for two consecutive weeks or as provided in section 7.16 of the Revised Code.The auditor shall, upon request, furnish to any person a certificate setting forth the assessment and valuation of any tract, lot, or parcel of real estate or any specific personal property, and mail the same when requested to do so upon receipt of sufficient postage.The auditor shall furnish notice to boards of education of school districts within the county of all hearings, and the results of such hearings, held in regard to the reduction or increasing of tax valuations in excess of one hundred thousand dollars directly affecting the revenue of such district.
Ohio Rev Code § 5715.18 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.18 | Additional Notice of Change in Assessment.

Effective: September 27, 1983|Latest Legislation:  House Bill 260 - 115th General Assembly|In addition to the printed notice prescribed in section 5715.17 of the Revised Code, the tax commissioner may provide such additional notice of any change made in the assessment of any tract, lot, or parcel of real estate, or improvement thereon or minerals or mineral rights therein in such form and at such times as the commissioner deems advisable. Such additional notices shall be delivered to the parties interested by the method the commissioner orders.
Ohio Rev Code § 5715.20 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.20 | Certification of Action of County Board of Revision - Time for Appeal.

Effective: November 2, 2018|Latest Legislation:  House Bill 34 - 132nd General Assembly|(A) Whenever a county board of revision renders a decision on a complaint filed under section 5715.19 of the Revised Code or on an application for remission under section 5715.39 of the Revised Code, it shall give notice of its action to the person in whose name the property is listed or sought to be listed and, if the complainant or applicant is not the person in whose name the property is listed or sought to be listed, to the complainant or applicant. The notice shall be given either by certified mail or, if the board has record of an internet identifier of record associated with a person, by ordinary mail and by that internet identifier of record as defined in section 9.312 of the Revised Code. A person's time to file an appeal under section 5717.01 of the Revised Code commences with the mailing of notice of the decision to that person as provided in this section. The tax commissioner's time to file an appeal under section 5717.01 of the Revised Code commences with the last mailing to a person required to be mailed notice of the decision as provided in this division.(B) The tax commissioner may order the county auditor to send to the commissioner the decisions of the board of revision rendered on complaints filed under section 5715.19 of the Revised Code or on applications for remission filed under section 5715.39 of the Revised Code in the manner and for the time period that the commissioner prescribes. Nothing in this division extends the commissioner's time to file an appeal under section 5717.01 of the Revised Code.
Ohio Rev Code § 5715.21 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5715 | Boards of Revision; Equalization of Assessments|Section 5715.21 | Payment of Tax Shall Not Abate Complaint or Appeal.

Effective: July 26, 1974|Latest Legislation:  Senate Bill 423 - 110th General Assembly|Payment of the whole or any part of any real property tax or assessment for any year or any recoupment charge as to which a complaint or appeal is pending shall not abate the complaint or appeal or in any way affect the hearing and determination thereof.