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Ohio tax case decisions start at the County Boards of Revision (R.C. 5717.01), the Ohio Tax Commissioner (R.C. 5717.02), and municipal boards of appeal (R.C. 5717.011).Like other trial level decisions, the case decisions are not published. A property owner appealing a decision of a county board of revision may file an appeal with either the BTA or the county common pleas court. Likewise, an appeal from a decision of a municipal board of appeal may be taken to either the BTA or the county common pleas court. However, appeals from decisions of the Tax Commissioner may only be taken to the BTA. They are appealed to the Ohio Board of Tax Appeals, and then to the Ohio Supreme Court. See the case law tab of the FCLL Ohio Primary Law Research Guide for information about researching Ohio Supreme Court cases.
Ohio Board of Tax Appeals Decisions are also available on Lexis from 1942 - present and on Westlaw from 1985 - present.
Oh. Rev. Code Chapter 5717
Appeals of tax cases.The procedure for appealing Board of Tax Appeals (BTA) decisions has changed due to recently enacted legislation. Under the old Ohio Revised Code Section 5717.04, appeals of BTA decisions could be filed with either the Ohio Supreme Court or the court of appeals for the county in which the taxed property is located or the taxpayer resides. However, in accordance with amendments to this law, which were part of the budget bill signed into law by Gov. John Kasich, appeals of BTA decisions must be filed with the appropriate court of appeals. The change is effective Sept. 29, 2017.
Franklin County Board of Revision
Forms for filing a complaint for revaluation of your real property through the Franklin County Auditor's office. These decisions are not published.