Bill Text: OH HB579 | 2013-2014 | 130th General Assembly | Introduced

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Bill Title: To prohibit any party to a property tax valuation dispute, other than the original complainant, from appearing at a county board of revision hearing or subsequent appeal unless the party calls as a witness a representative of the county auditor or another qualified person who has appraised the property at issue.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2014-05-29 - To Ways and Means [HB579 Detail]

Download: Ohio-2013-HB579-Introduced.html

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As Introduced

130th General Assembly Regular Session 2013-2014

H. B. No. 579

Representative Grossman 

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A BILL

To amend sections 5715.19, 5717.01, 5717.04, and

1

5717.05 of the Revised Code to prohibit any party

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to a property tax valuation dispute, other than

3

the original complainant, from appearing at a

4

county board of revision hearing or subsequent

5

appeal unless the party calls as a witness a

6

representative of the county auditor or another

7

qualified person who has appraised the property at

8

issue.

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BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1.  That sections 5715.19, 5717.01, 5717.04, and	10
5717.05 of the Revised Code be amended to read as follows:	11

Sec. 5715.19.  (A) As used in this section, "member" has the	12
same meaning as in section 1705.01 of the Revised Code.	13

(1) Subject to division (A)(2) of this section, a complaint	14
against any of the following determinations for the current tax	15
year shall be filed with the county auditor on or before the	16
thirty-first day of March of the ensuing tax year or the date of	17
closing of the collection for the first half of real and public	18
utility property taxes for the current tax year, whichever is	19
later:	20

(a) Any classification made under section 5713.041 of the	21
Revised Code;	22

(b) Any determination made under section 5713.32 or 5713.35	23
of the Revised Code;	24

(c) Any recoupment charge levied under section 5713.35 of the	25
Revised Code;	26

(d) The determination of the total valuation or assessment of	27
any parcel that appears on the tax list, except parcels assessed	28
by the tax commissioner pursuant to section 5727.06 of the Revised	29
Code;	30

(e) The determination of the total valuation of any parcel	31
that appears on the agricultural land tax list, except parcels	32
assessed by the tax commissioner pursuant to section 5727.06 of	33
the Revised Code;	34

(f) Any determination made under division (A) of section	35
319.302 of the Revised Code.	36

If such a complaint is filed by mail or certified mail, the	37
date of the United States postmark placed on the envelope or	38
sender's receipt by the postal service shall be treated as the	39
date of filing. A private meter postmark on an envelope is not a	40
valid postmark for purposes of establishing the filing date.	41

Any person owning taxable real property in the county or in a	42
taxing district with territory in the county; such a person's	43
spouse; an individual who is retained by such a person and who	44
holds a designation from a professional assessment organization,	45
such as the institute for professionals in taxation, the national	46
council of property taxation, or the international association of	47
assessing officers; a public accountant who holds a permit under	48
section 4701.10 of the Revised Code, a general or residential real	49
estate appraiser licensed or certified under Chapter 4763. of the	50
Revised Code, or a real estate broker licensed under Chapter 4735.	51
of the Revised Code, who is retained by such a person; if the	52
person is a firm, company, association, partnership, limited	53
liability company, or corporation, an officer, a salaried	54
employee, a partner, or a member of that person; if the person is	55
a trust, a trustee of the trust; the board of county	56
commissioners; the prosecuting attorney or treasurer of the	57
county; the board of township trustees of any township with	58
territory within the county; the board of education of any school	59
district with any territory in the county; or the mayor or	60
legislative authority of any municipal corporation with any	61
territory in the county may file such a complaint regarding any	62
such determination affecting any real property in the county,	63
except that a person owning taxable real property in another	64
county may file such a complaint only with regard to any such	65
determination affecting real property in the county that is	66
located in the same taxing district as that person's real property	67
is located. The county auditor shall present to the county board	68
of revision all complaints filed with the auditor.	69

(2) As used in division (A)(2) of this section, "interim	70
period" means, for each county, the tax year to which section	71
5715.24 of the Revised Code applies and each subsequent tax year	72
until the tax year in which that section applies again.	73

No person, board, or officer shall file a complaint against	74
the valuation or assessment of any parcel that appears on the tax	75
list if it filed a complaint against the valuation or assessment	76
of that parcel for any prior tax year in the same interim period,	77
unless the person, board, or officer alleges that the valuation or	78
assessment should be changed due to one or more of the following	79
circumstances that occurred after the tax lien date for the tax	80
year for which the prior complaint was filed and that the	81
circumstances were not taken into consideration with respect to	82
the prior complaint:	83

(a) The property was sold in an arm's length transaction, as	84
described in section 5713.03 of the Revised Code;	85

(b) The property lost value due to some casualty;

86

(c) Substantial improvement was added to the property;

87

(d) An increase or decrease of at least fifteen per cent in	88
the property's occupancy has had a substantial economic impact on	89
the property.	90

(3) If a county board of revision, the board of tax appeals,	91
or any court dismisses a complaint filed under this section or	92
section 5715.13 of the Revised Code for the reason that the act of	93
filing the complaint was the unauthorized practice of law or the	94
person filing the complaint was engaged in the unauthorized	95
practice of law, the party affected by a decrease in valuation or	96
the party's agent, or the person owning taxable real property in	97
the county or in a taxing district with territory in the county,	98
may refile the complaint, notwithstanding division (A)(2) of this	99
section.	100

(4) Notwithstanding division (A)(2) of this section, a	101
person, board, or officer may file a complaint against the	102
valuation or assessment of any parcel that appears on the tax list	103
if it filed a complaint against the valuation or assessment of	104
that parcel for any prior tax year in the same interim period if	105
the person, board, or officer withdrew the complaint before the	106
complaint was heard by the board.	107

(B) Within thirty days after the last date such complaints	108
may be filed, the auditor shall give notice of each complaint in	109
which the stated amount of overvaluation, undervaluation,	110
discriminatory valuation, illegal valuation, or incorrect	111
determination is at least seventeen thousand five hundred dollars	112
to each property owner whose property is the subject of the	113
complaint, if the complaint was not filed by the owner or the	114
owner's spouse, and to each board of education whose school	115
district may be affected by the complaint. Within thirty days	116
after receiving such notice, a board of education; a property	117
owner; the owner's spouse; an individual who is retained by such	118
an owner and who holds a designation from a professional	119
assessment organization, such as the institute for professionals	120
in taxation, the national council of property taxation, or the	121
international association of assessing officers; a public	122
accountant who holds a permit under section 4701.10 of the Revised	123
Code, a general or residential real estate appraiser licensed or	124
certified under Chapter 4763. of the Revised Code, or a real	125
estate broker licensed under Chapter 4735. of the Revised Code,	126
who is retained by such a person; or, if the property owner is a	127
firm, company, association, partnership, limited liability	128
company, corporation, or trust, an officer, a salaried employee, a	129
partner, a member, or trustee of that property owner, may file a	130
complaint in support of or objecting to the amount of alleged	131
overvaluation, undervaluation, discriminatory valuation, illegal	132
valuation, or incorrect determination stated in a previously filed	133
complaint or objecting to the current valuation. Upon the filing	134
of a complaint under this division, the board of education or the	135
property owner shall be made a party to the action.	136

(C) Each board of revision shall notify any complainant and	137
also the property owner, if the property owner's address is known,	138
when a complaint is filed by one other than the property owner, by	139
certified mail, not less than ten days prior to the hearing, of	140
the time and place the same will be heard. The board of revision	141
shall hear and render its decision on a complaint within ninety	142
days after the filing thereof with the board, except that if a	143
complaint is filed within thirty days after receiving notice from	144
the auditor as provided in division (B) of this section, the board	145
shall hear and render its decision within ninety days after such	146
filing.	147

(D) The determination of any such complaint shall relate back	148
to the date when the lien for taxes or recoupment charges for the	149
current year attached or the date as of which liability for such	150
year was determined. Liability for taxes and recoupment charges	151
for such year and each succeeding year until the complaint is	152
finally determined and for any penalty and interest for nonpayment	153
thereof within the time required by law shall be based upon the	154
determination, valuation, or assessment as finally determined.	155
Each complaint shall state the amount of overvaluation,	156
undervaluation, discriminatory valuation, illegal valuation, or	157
incorrect classification or determination upon which the complaint	158
is based. The treasurer shall accept any amount tendered as taxes	159
or recoupment charge upon property concerning which a complaint is	160
then pending, computed upon the claimed valuation as set forth in	161
the complaint. If a complaint filed under this section for the	162
current year is not determined by the board within the time	163
prescribed for such determination, the complaint and any	164
proceedings in relation thereto shall be continued by the board as	165
a valid complaint for any ensuing year until such complaint is	166
finally determined by the board or upon any appeal from a decision	167
of the board. In such case, the original complaint shall continue	168
in effect without further filing by the original taxpayer, the	169
original taxpayer's assignee, or any other person or entity	170
authorized to file a complaint under this section.	171

(E) If a taxpayer files a complaint as to the classification,	172
valuation, assessment, or any determination affecting the	173
taxpayer's own property and tenders less than the full amount of	174
taxes or recoupment charges as finally determined, an interest	175
charge shall accrue as follows:	176

(1) If the amount finally determined is less than the amount	177
billed but more than the amount tendered, the taxpayer shall pay	178
interest at the rate per annum prescribed by section 5703.47 of	179
the Revised Code, computed from the date that the taxes were due	180
on the difference between the amount finally determined and the	181
amount tendered. This interest charge shall be in lieu of any	182
penalty or interest charge under section 323.121 of the Revised	183
Code unless the taxpayer failed to file a complaint and tender an	184
amount as taxes or recoupment charges within the time required by	185
this section, in which case section 323.121 of the Revised Code	186
applies.	187

(2) If the amount of taxes finally determined is equal to or	188
greater than the amount billed and more than the amount tendered,	189
the taxpayer shall pay interest at the rate prescribed by section	190
5703.47 of the Revised Code from the date the taxes were due on	191
the difference between the amount finally determined and the	192
amount tendered, such interest to be in lieu of any interest	193
charge but in addition to any penalty prescribed by section	194
323.121 of the Revised Code.	195

(F) Upon request of a complainant, the tax commissioner shall	196
determine the common level of assessment of real property in the	197
county for the year stated in the request that is not valued under	198
section 5713.31 of the Revised Code, which common level of	199
assessment shall be expressed as a percentage of true value and	200
the common level of assessment of lands valued under such section,	201
which common level of assessment shall also be expressed as a	202
percentage of the current agricultural use value of such lands.	203
Such determination shall be made on the basis of the most recent	204
available sales ratio studies of the commissioner and such other	205
factual data as the commissioner deems pertinent.	206

(G) A complainant shall provide to the board of revision all	207
information or evidence within the complainant's knowledge or	208
possession that affects the real property that is the subject of	209
the complaint. A complainant who fails to provide such information	210
or evidence is precluded from introducing it on appeal to the	211
board of tax appeals or the court of common pleas, except that the	212
board of tax appeals or court may admit and consider the evidence	213
if the complainant shows good cause for the complainant's failure	214
to provide the information or evidence to the board of revision.	215

(H) In case of the pendency of any proceeding in court based	216
upon an alleged excessive, discriminatory, or illegal valuation or	217
incorrect classification or determination, the taxpayer may tender	218
to the treasurer an amount as taxes upon property computed upon	219
the claimed valuation as set forth in the complaint to the court.	220
The treasurer may accept the tender. If the tender is not	221
accepted, no penalty shall be assessed because of the nonpayment	222
of the full taxes assessed.	223

(I) A board of education or property owner that is made a	224
party to an action alleging the overvaluation, undervaluation,	225
discriminatory valuation, or illegal valuation of one or more	226
parcels of real property by filing, pursuant to division (B) of	227
this section, a response in support of or objecting to the	228
original complaint, may not present evidence, examine or	229
cross-examine witnesses, or otherwise appear at the board of	230
revision's hearing of the original complaint unless the board of	231
education or property owner calls as a witness and makes available	232
for cross-examination at least one of the following:	233

(1) A representative of the county auditor who conducted the	234
original assessment of the parcel or parcels that is the subject	235
of the original complaint;	236

(2) A person who holds a designation from a professional	237
assessment organization, a general or residential real estate	238
appraiser licensed or certified under Chapter 4763. of the Revised	239
Code, or a real estate broker licensed under Chapter 4735. of the	240
Revised Code who has performed an appraisal of the parcel or	241
parcels that are the subject of the original complaint.	242

Sec. 5717.01.  An appeal from a decision of a county board of	243
revision may be taken to the board of tax appeals within thirty	244
days after notice of the decision of the county board of revision	245
is mailed as provided in division (A) of section 5715.20 of the	246
Revised Code. Such an appeal may be taken by the county auditor,	247
the tax commissioner, or any board, legislative authority, public	248
official, or taxpayer authorized by section 5715.19 of the Revised	249
Code to file complaints against valuations or assessments with the	250
auditor. Such appeal shall be taken by the filing of a notice of	251
appeal, in person or by certified mail, express mail, facsimile	252
transmission, electronic transmission, or by authorized delivery	253
service, with the board of tax appeals and with the county board	254
of revision. If notice of appeal is filed by certified mail,	255
express mail, or authorized delivery service as provided in	256
section 5703.056 of the Revised Code, the date of the United	257
States postmark placed on the sender's receipt by the postal	258
service or the date of receipt recorded by the authorized delivery	259
service shall be treated as the date of filing. If notice of	260
appeal is filed by facsimile transmission or electronic	261
transmission, the date and time the notice is received by the	262
board shall be the date and time reflected on a timestamp provided	263
by the board's electronic system, and the appeal shall be	264
considered filed with the board on the date reflected on that	265
timestamp. Any timestamp provided by another computer system or	266
electronic submission device shall not affect the time and date	267
the notice is received by the board. Upon receipt of such notice	268
of appeal such county board of revision shall by certified mail	269
notify all persons thereof who were parties to the proceeding	270
before such county board of revision, and shall file proof of such	271
notice with the board of tax appeals. The county board of revision	272
shall thereupon certify to the board of tax appeals a transcript	273
of the record of the proceedings of the county board of revision	274
pertaining to the original complaint, and all evidence offered in	275
connection therewith. Such appeal may be heard by the board of tax	276
appeals at its offices in Columbus or in the county where the	277
property is listed for taxation, or the board of tax appeals may	278
cause its examiners to conduct such hearing and to report to it	279
their findings for affirmation or rejection. An appeal may proceed	280
pursuant to section 5703.021 of the Revised Code on the small	281
claims docket if the appeal qualifies under that section.	282

The board of tax appeals may order the appeal to be heard on	283
the record and the evidence certified to it by the county board of	284
revision, or it may order the hearing of additional evidence, and	285
it may make such investigation concerning the appeal as it deems	286
proper.	287

No party other than the taxpayer, board, or public official	288
who filed the original complaint under section 5715.19 of the	289
Revised Code may present evidence, examine or cross-examine	290
witnesses, or otherwise appear at the appeal of a decision of the	291
county board of revision respecting the valuation of real property	292
unless that party calls as a witness and makes available for	293
cross-examination at least one of the persons described in	294
divisions (I)(1) and (2) of section 5715.19 of the Revised Code.	295

Sec. 5717.04.  This section does not apply to any decision	296
and order of the board made pursuant to section 5703.021 of the	297
Revised Code. Any such decision and order shall be conclusive upon	298
all parties and may not be appealed.	299

The proceeding to obtain a reversal, vacation, or	300
modification of a decision of the board of tax appeals shall be by	301
appeal to the supreme court or the court of appeals for the county	302
in which the property taxed is situate or in which the taxpayer	303
resides. If the taxpayer is a corporation, then the proceeding to	304
obtain such reversal, vacation, or modification shall be by appeal	305
to the supreme court or to the court of appeals for the county in	306
which the property taxed is situate, or the county of residence of	307
the agent for service of process, tax notices, or demands, or the	308
county in which the corporation has its principal place of	309
business. In all other instances, the proceeding to obtain such	310
reversal, vacation, or modification shall be by appeal to the	311
court of appeals for Franklin county.	312

Appeals from decisions of the board determining appeals from	313
decisions of county boards of revision may be instituted by any of	314
the persons who were parties to the appeal before the board of tax	315
appeals, by the person in whose name the property involved in the	316
appeal is listed or sought to be listed, if such person was not a	317
party to the appeal before the board of tax appeals, or by the	318
county auditor of the county in which the property involved in the	319
appeal is located. No party other than the taxpayer, board, or	320
public official who filed the original complaint under section	321
5715.19 of the Revised Code may present evidence, examine or	322
cross-examine witnesses, or otherwise appear at the appeal of a	323
decision of the board of tax appeals respecting a decision of the	324
county board of revision on the valuation of real property unless	325
that party calls as a witness and makes available for	326
cross-examination at least one of the persons described in	327
divisions (I)(1) and (2) of section 5715.19 of the Revised Code.	328

Appeals from decisions of the board of tax appeals	329
determining appeals from final determinations by the tax	330
commissioner of any preliminary, amended, or final tax	331
assessments, reassessments, valuations, determinations, findings,	332
computations, or orders made by the commissioner may be instituted	333
by any of the persons who were parties to the appeal or	334
application before the board, by the person in whose name the	335
property is listed or sought to be listed, if the decision	336
appealed from determines the valuation or liability of property	337
for taxation and if any such person was not a party to the appeal	338
or application before the board, by the taxpayer or any other	339
person to whom the decision of the board appealed from was by law	340
required to be sent, by the director of budget and management if	341
the revenue affected by the decision of the board appealed from	342
would accrue primarily to the state treasury, by the county	343
auditor of the county to the undivided general tax funds of which	344
the revenues affected by the decision of the board appealed from	345
would primarily accrue, or by the tax commissioner.	346

Appeals from decisions of the board upon all other appeals or	347
applications filed with and determined by the board may be	348
instituted by any of the persons who were parties to such appeal	349
or application before the board, by any persons to whom the	350
decision of the board appealed from was by law required to be	351
sent, or by any other person to whom the board sent the decision	352
appealed from, as authorized by section 5717.03 of the Revised	353
Code.	354

Such appeals shall be taken within thirty days after the date	355
of the entry of the decision of the board on the journal of its	356
proceedings, as provided by such section, by the filing by	357
appellant of a notice of appeal with the court to which the appeal	358
is taken and the board. If a timely notice of appeal is filed by a	359
party, any other party may file a notice of appeal within ten days	360
of the date on which the first notice of appeal was filed or	361
within the time otherwise prescribed in this section, whichever is	362
later. A notice of appeal shall set forth the decision of the	363
board appealed from and the errors therein complained of. Proof of	364
the filing of such notice with the board shall be filed with the	365
court to which the appeal is being taken. The court in which	366
notice of appeal is first filed shall have exclusive jurisdiction	367
of the appeal.	368

In all such appeals the commissioner or all persons to whom	369
the decision of the board appealed from is required by such	370
section to be sent, other than the appellant, shall be made	371
appellees. Unless waived, notice of the appeal shall be served	372
upon all appellees by certified mail. The prosecuting attorney	373
shall represent the county auditor in any such appeal in which the	374
auditor is a party.	375

The board, upon written demand filed by an appellant, shall	376
within thirty days after the filing of such demand file with the	377
court to which the appeal is being taken a certified transcript of	378
the record of the proceedings of the board pertaining to the	379
decision complained of and the evidence considered by the board in	380
making such decision.	381

If upon hearing and consideration of such record and evidence	382
the court decides that the decision of the board appealed from is	383
reasonable and lawful it shall affirm the same, but if the court	384
decides that such decision of the board is unreasonable or	385
unlawful, the court shall reverse and vacate the decision or	386
modify it and enter final judgment in accordance with such	387
modification.	388

The clerk of the court shall certify the judgment of the	389
court to the board, which shall certify such judgment to such	390
public officials or take such other action in connection therewith	391
as is required to give effect to the decision. The "taxpayer"	392
includes any person required to return any property for taxation.	393

Any party to the appeal shall have the right to appeal from	394
the judgment of the court of appeals on questions of law, as in	395
other cases.	396

Sec. 5717.05.  As an alternative to the appeal provided for	397
in section 5717.01 of the Revised Code, an appeal from the	398
decision of a county board of revision may be taken directly to	399
the court of common pleas of the county by the person in whose	400
name the property is listed or sought to be listed for taxation.	401
The appeal shall be taken by the filing of a notice of appeal with	402
the court and with the board within thirty days after notice of	403
the decision of the board is mailed as provided in section 5715.20	404
of the Revised Code. The county auditor and all parties to the	405
proceeding before the board, other than the appellant filing the	406
appeal in the court, shall be made appellees, and notice of the	407
appeal shall be served upon them by certified mail unless waived.	408
The prosecuting attorney shall represent the auditor in the	409
appeal.	410

When the appeal has been perfected by the filing of notice of	411
appeal as required by this section, and an appeal from the same	412
decision of the county board of revision is filed under section	413
5717.01 of the Revised Code with the board of tax appeals, the	414
forum in which the first notice of appeal is filed shall have	415
exclusive jurisdiction over the appeal.	416

Within thirty days after notice of appeal to the court has	417
been filed with the county board of revision, the board shall	418
certify to the court a transcript of the record of the proceedings	419
of said board pertaining to the original complaint and all	420
evidence offered in connection with that complaint.	421

The court may hear the appeal on the record and the evidence	422
thus submitted, or it may hear and consider additional evidence.	423
It shall determine the taxable value of the property whose	424
valuation or assessment for taxation by the county board of	425
revision is complained of, or if the complaint and appeal is	426
against a discriminatory valuation, shall determine a valuation	427
that shall correct the discrimination, and the court shall	428
determine the liability of the property for assessment for	429
taxation, if that question is in issue, and shall certify its	430
judgment to the auditor, who shall correct the tax list and	431
duplicate as required by the judgment.	432

In correcting a discriminatory valuation, the court shall	433
increase or decrease the value of the property whose valuation or	434
assessment by the county board of revision is complained of by a	435
per cent or amount that will cause the property to be listed and	436
valued for taxation by an equal and uniform rule.	437

Any party to the appeal may appeal from the judgment of the	438
court on the questions of law as in other cases.	439

No party other than the taxpayer, board, or public official	440
who filed the original complaint under section 5715.19 of the	441
Revised Code may present evidence, examine or cross-examine	442
witnesses, or otherwise appear at the appeal of a decision of the	443
county board of revision respecting the valuation of real property	444
unless that party calls as a witness and makes available for	445
cross-examination at least one of the persons described in	446
divisions (I)(1) and (2) of section 5715.19 of the Revised Code.	447

Section 2.  That existing sections 5715.19, 5717.01, 5717.04,	448
and 5717.05 of the Revised Code are hereby repealed.	449

Section 3.  The amendments by this act to sections 5715.19,	450
5717.01, 5717.04, and 5717.05 of the Revised Code apply to the	451
hearings of complaints and appeals filed pursuant to those	452
sections after the effective date of Section 1 of this act.	453