Modify law governing tax appeals and property tax complaints

As Introduced

136th
General Assembly

Regular
Session
H. B. No. 590

2025-2026

Representatives Thomas, D., Williams

Cosponsors: Representatives Newman,
Ritter

To
amend
sections

5715.19

and 5717.04

of the Revised Code
to
modify the law governing tax appeals and property tax complaints.

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

Section
1.
That

sections

5715.19

and 5717.04

of the Revised Code be amended to read as follows:

Sec.
5715.19.
(A)
As used in this section:

"Member"
has the same meaning as in section 1706.01 of the Revised Code.

"Internet
identifier of record" has the same meaning as in section 9.312
of the Revised Code.

"Interim
period" means, for each county, the tax year to which section
5715.24 of the Revised Code applies and each subsequent tax year
until the tax year in which that section applies again.

"Legislative
authority" means a board of county commissioners, a board of
township trustees of any township with territory in the county, the
board of education of any school district with territory in the
county, or the legislative authority of a municipal corporation with
territory in the county.

"Original
complaint" means a complaint filed under division (A) of this
section.

"Counter-complaint"
means a complaint filed under division (B) of this section in
response to an original complaint.

"Third
party complainant" means a complainant other than the property
owner, the owner's spouse, a tenant authorized to file an original
complaint, or any person acting on behalf of a property owner. "Third
party complainant" does not include a legislative authority or a
mayor of a municipal corporation, but does include the prosecuting
attorney or treasurer of a county or any person acting on behalf of a
legislative authority or mayor.

For
purposes of this section, a person is considered to be acting on
behalf of a legislative authority or mayor if the person is an
official or employee of the political subdivision or has been hired,
contracted, or directed by such an official or employee to file a
complaint or counter-complaint under this section on behalf of the
political subdivision.

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

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

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

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

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

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

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

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

Subject
to division (A)(6) of this section, any person owning taxable real
property in the county or in a taxing district with territory in the
county; such a person's spouse; a tenant of the property owner, if
the property is classified as to use for tax purposes as commercial
or industrial, the lease requires the tenant to pay the entire amount
of taxes charged against the property, and the lease allows, or the
property owner otherwise authorizes, the tenant to file such a
complaint with respect to the property; an individual who is retained
by such a person or tenant and who holds a designation from a
professional assessment organization, such as the institute for
professionals in taxation, the national council of property taxation,
or the international association of assessing officers; a public
accountant who holds a permit under section 4701.10 of the Revised
Code, a general or residential real estate appraiser licensed or
certified under Chapter 4763. of the Revised Code, or a real estate
broker licensed under Chapter 4735. of the Revised Code, who is
retained by such a person or tenant; if the person or tenant is a
firm, company, association, partnership, limited liability company,
or corporation, an officer, a salaried employee, a partner, or a
member of that person or tenant; if the person or tenant is a trust,
a trustee of the trust; the prosecuting attorney or treasurer of the
county; or the legislative authority of a subdivision or the mayor of
a municipal corporation may file such a complaint regarding any such
determination affecting any real property in the county, except that
a person owning taxable real property in another county may file such
a complaint only with regard to any such determination affecting real
property in the county that is located in the same taxing district as
that person's real property is located. The county auditor shall
present to the county board of revision all complaints filed with the
auditor.

(2)
No person, legislative authority, or officer shall file a complaint
against the valuation or assessment of any parcel that appears on the
tax list if it filed a complaint against the valuation or assessment
of that parcel for any prior tax year in the same interim period,
unless the person, legislative authority, or officer alleges that the
valuation or assessment should be changed due to one or more of the
following circumstances that occurred after the tax lien date for the
tax year for which the prior complaint was filed and that the
circumstances were not taken into consideration with respect to the
prior complaint:

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

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

(c)
Substantial improvement was added to the property;

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

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

(4)(a)
No complaint filed under this section or section 5715.13 of the
Revised Code shall be dismissed for the reason that the complaint
fails to accurately identify the owner of the property that is the
subject of the complaint.

(b)
If a complaint fails to accurately identify the owner of the property
that is the subject of the complaint, the board of revision shall
exercise due diligence to ensure the correct property owner is
notified as required by divisions (B) and (C) of this section.

(5)
Notwithstanding division (A)(2) of this section, a person,
legislative authority, or officer may file a complaint against the
valuation or assessment of any parcel that appears on the tax list if
it filed a complaint against the valuation or assessment of that
parcel for any prior tax year in the same interim period if the
person, legislative authority, or officer withdrew the complaint
before the complaint was heard by the board.

(6)
The legislative authority of a subdivision, the mayor of a municipal
corporation, or a third party complainant shall not file an original
complaint with respect to property the subdivision or complainant
does not own or lease unless both of the following conditions are
met:

(a)
If the complaint is based on a determination described in division
(A)(1)(d) or (e) of this section, all of the following requirements
are met:

(i)
The complaint seeks an increase in the valuation of the property
based upon the sale of the property in an arm's length transaction,
as described in section 5713.03 of the Revised Code.

(ii)
Either of the following conditions apply to that sale during the two
years preceding the tax lien date for the tax year for which the
complaint is to be filed:

(I)
The sale is evidenced by a conveyance fee statement, attached to the
complaint, that declares the value of the property conveyed pursuant
to section 319.202 of the Revised Code and that was filed during
those two years.

(II)
The sale is otherwise recorded in the office of the county recorder
or similar government office during those two years.

(iii)
That sale price exceeds the true value of the property appearing on
the tax list for that tax year by both ten per cent and the amount of
the filing threshold determined under division (J) of this section.

(b)
If the complaint is filed by a legislative authority, mayor, or third
party complainant acting on behalf of a legislative authority or
mayor, the legislative authority or, in the case of a mayor, the
legislative authority of the municipal corporation, first adopts a
resolution authorizing the filing of the original complaint at a
public meeting of the legislative authority.

(7)
A resolution adopted under division (A)(6)(b) of this section shall
include all of the following information:

(a)
Identification of the parcel or parcels that are the subject of the
original complaint by street address, if available from online
records of the county auditor, and by permanent parcel number;

(b)
The name of at least one of the record owners of the parcel or
parcels;

(c)
The basis for the complaint under divisions (A)(1)(a) to (f) of this
section relative to each parcel identified in the resolution;

(d)
The tax year for which the complaint will be filed, which shall be a
year for which a complaint may be timely filed under this section at
the time of the resolution's adoption.

A
legislative authority shall not adopt a resolution required under
division (A)(6)(b) of this section that identifies more than one
parcel under division (A)(7)(a) of this section, except that a single
resolution may identify more than one parcel under that division if
each parcel has the same record owner or the same record owners, as
applicable. A legislative authority may adopt multiple resolutions
required under division (A)(6)(b) of this section by a single vote,
provided that the vote is separate from the question of whether to
adopt any resolution that is not adopted under division (A)(6)(b) of
this section.

Before
adopting a resolution required by division (A)(6)(b) of this section,
the legislative authority shall mail a written notice to at least one
of the record owners of the parcel or parcels identified in the
resolution stating the intent of the legislative authority in
adopting the resolution, the proposed date of adoption, and the basis
for the complaint under divisions (A)(1)(a) to (f) of this section
relative to each parcel identified in the resolution. The notice
shall be sent by certified mail to the last known tax-mailing address
of at least one of the record owners and, if different from that
tax-mailing address, to the street address of the parcel or parcels
identified in the resolution. Alternatively, if the legislative
authority has record of an internet identifier of record associated
with at least one of the record owners, the legislative authority may
send the notice by ordinary mail and by that internet identifier of
record. The notice shall be postmarked or, if sent by internet
identifier of record, sent at least seven calendar days before the
legislative authority adopts the resolution.

A
board of revision has jurisdiction to consider a complaint filed
pursuant to a resolution adopted under division (A)(6)(b) of this
section only if the legislative authority notifies the board of
revision of the resolution in the manner prescribed in division
(A)(8)(a) of this section. The failure to accurately identify the
street address or the name of the record owners of the parcel in the
resolution does not invalidate the resolution nor is it a cause for
dismissal of the complaint.

(8)(a)
A complaint form prescribed by a board of revision or the tax
commissioner for the purpose of this section shall include a box that
must be checked, when a legislative authority, mayor, or third party
complainant acting on behalf of either files an original complaint,
to indicate that a resolution authorizing the complaint was adopted
in accordance with divisions (A)(6)(b) and (7) of this section and
that notice was mailed or sent in accordance with division (A)(7) of
this section before adoption of the resolution to at least one of the
record owners of the property that is the subject of the complaint.

(b)
Any third party complainant shall submit, with the complaint, a sworn
affidavit stating whether the third party complainant is or is not
acting on behalf of a legislative authority or mayor.

(B)(1)
Within thirty days after the last date such complaints may be filed,
the auditor shall give notice of each complaint in which the stated
amount of overvaluation, undervaluation, discriminatory valuation,
illegal valuation, or incorrect determination is at least seventeen
thousand five hundred dollars in taxable value to each property owner
whose property is the subject of the complaint, if the complaint was
not filed by the owner or the owner's spouse. A board of education,
subject to this division; a property owner; the owner's spouse; a
tenant of the owner, if that tenant would be eligible to file a
complaint under division (A) of this section with respect to the
property; an individual who is retained by such an owner or tenant
and who holds a designation from a professional assessment
organization, such as the institute for professionals in taxation,
the national council of property taxation, or the international
association of assessing officers; a public accountant who holds a
permit under section 4701.10 of the Revised Code, a general or
residential real estate appraiser licensed or certified under Chapter
4763. of the Revised Code, or a real estate broker licensed under
Chapter 4735. of the Revised Code, who is retained by such an owner
or tenant; or, if the owner or tenant is a firm, company,
association, partnership, limited liability company, corporation, or
trust, an officer, a salaried employee, a partner, a member, or
trustee of that owner or tenant, may file a counter-complaint in
support of or objecting to the amount of alleged overvaluation,
undervaluation, discriminatory valuation, illegal valuation, or
incorrect determination stated in a previously filed original
complaint or objecting to the current valuation.

(2)
A board of education may file a counter-complaint only if the
original complaint (a) was filed by the owner of the property that is
the subject of the complaint, a tenant of that property owner, or any
person acting on behalf of such owner or tenant, and (b) states an
amount of overvaluation, undervaluation, discriminatory valuation,
illegal valuation, or incorrect determination of at least seventeen
thousand five hundred dollars in taxable value.

The
board shall file the counter-complaint within thirty days after the
original complaint is filed or after the last day such complaints may
be filed, whichever is later, and any other person shall file the
counter-complaint within thirty days after receiving the notice
required under this division.

(3)
Upon the filing of a counter-complaint, the board of education,
property owner, or tenant shall be made a party to the action.

(C)
Each board of revision shall notify any complainant and
counter-complainant, and also the property owner, if the property
owner's address is known, and the complaint is filed by one other
than the property owner, not less than ten days prior to the hearing,
either by certified mail or, if the board has record of an internet
identifier of record associated with the owner, by ordinary mail and
by that internet identifier of record of the time and place the same
will be heard. The board of revision shall hear and render its
decision on an original complaint within one hundred eighty days
after the last day such a complaint may be filed with the board under
division (A)(1) of this section or, if a counter-complaint is filed,
within one hundred eighty days after such filing. If the original
complaint is filed by the legislative authority of a subdivision, the
mayor of a municipal corporation with territory in the county, or a
third party complainant, and if the board of revision has not
rendered its decision on the complaint within one year after the date
the complaint was filed, the board may dismiss the complaint.

(D)
The determination of any such original complaint or counter-complaint
shall relate back to the date when the lien for taxes or recoupment
charges for the current year attached or the date as of which
liability for such year was determined. Liability for taxes and
recoupment charges for such year and each succeeding year until the
complaint is finally determined and for any penalty and interest for
nonpayment thereof within the time required by law shall be based
upon the determination, valuation, or assessment as finally
determined. Each complaint shall state the amount of overvaluation,
undervaluation, discriminatory valuation, illegal valuation, or
incorrect classification or determination upon which the complaint is
based. The treasurer shall accept any amount tendered as taxes or
recoupment charge upon property concerning which a complaint is then
pending, computed upon the claimed valuation as set forth in the
complaint. Unless dismissal is required under division (C) of this
section, if an original complaint or counter-complaint filed for the
current year is not determined by the board within the time
prescribed for such determination, the complaint and any proceedings
in relation thereto shall be continued by the board as a valid
complaint for any ensuing year until that original complaint or
counter-complaint is finally determined by the board or upon any
appeal from a decision of the board. In such case, the original
complaint and counter-complaint shall continue in effect without
further filing by the original taxpayer, the original taxpayer's
assignee, or any other person or entity authorized to file a
complaint under this section.

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

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

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

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

(G)
A
(G)(1)
Except as otherwise provided in division (G)(1) of this section, a

complainant
shall provide to the board of revision all information or evidence
within the complainant's knowledge or possession that affects the
real property that is the subject of the complaint.
In
the case described in division (G)(2) of this section, a complainant
may provide such information or evidence.
A
complainant who fails to provide such information or evidence is
precluded from introducing it on appeal to the board of tax appeals
or the court of common pleas, except that the board of tax appeals or
court may admit and consider the evidence if the complainant shows
good cause for the complainant's failure to provide the information
or evidence to the board of revision.

(2)
If a property owner, the owner's spouse, a tenant authorized to file
a complaint under division (A) of this section, or any person acting
on behalf of the property owner or tenant files a complaint under
division (A)(1)(d) or (e) of this section, the county auditor shall
provide to the board of revision all information or evidence within
the auditor's knowledge or possession that affects the valuation of
the real property that is the subject of the complaint. An auditor
who fails to provide such information or evidence is precluded from
introducing it on appeal to the board of tax appeals or the court of
common pleas, except that the board of tax appeals or court may admit
and consider the evidence if the auditor shows good cause for the
auditor's failure to provide the information or evidence to the board
of revision.

For
a complaint filed under division (A)(1)(d) or (e) of this section,
the county auditor has the burden of establishing by a preponderance
of the evidence that the valuation of the real property that is the
subject of the complaint is not an overvaluation, undervaluation,
discriminatory valuation, or illegal valuation of that property, as
applicable to the complaint.

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

(I)
A legislative authority, or any person acting on behalf of a
legislative authority, may not enter into a private payment agreement
with respect to any complaint filed or contemplated under this
section or section 5715.13 of the Revised Code, and any such
agreement is void and unenforceable. As used in this division,
"private payment agreement" means any type of agreement in
which a property owner, a tenant authorized to file a complaint under
division (A) of this section, or any person acting on behalf of a
property owner or such a tenant agrees to make one or more payments
to a subdivision in exchange for the legislative authority of that
subdivision, or any person acting on behalf of that subdivision,
doing any of the following:

(1)
Refraining from filing a complaint or counter-complaint under this
section;

(2)
Dismissing a complaint or counter-complaint filed under this section
by the legislative authority or any person acting on behalf of the
legislative authority;

(3)
Resolving a claim under this section by settlement agreement.

A
"private payment agreement" does not include any agreement
to resolve a claim under this section pursuant to which an
agreed-upon valuation for the property that is the subject of the
claim is approved by the county auditor and reflected on the tax
list, provided that agreement does not require any payments described
in this division.

(J)
For the purpose of division (A)(6)(a) of this section, the filing
threshold for tax year 2022 equals five hundred thousand dollars. For
tax year 2023 and each tax year thereafter, the tax commissioner
shall adjust the filing threshold used in that division by completing
the following calculations in September of each year:

(1)
Determine the percentage increase in the gross domestic product
deflator determined by the bureau of economic analysis of the United
States department of commerce from the first day of January of the
preceding year to the last day of December of the preceding year;

(2)
Multiply that percentage increase by the filing threshold for the
current year;

(3)
Add the resulting product to the filing threshold for the current
year;

(4)
Round the resulting sum to the nearest multiple of one thousand
dollars.

The
commissioner shall certify the amount resulting from the adjustment
to each county auditor not later than the first day of October each
year. The certified amount applies to complaints filed for the tax
year in which the amount is certified. The commissioner shall not
make the adjustment for any tax year in which the amount resulting
from the adjustment would be less than the filing threshold for the
current tax year.

(K)
Any person who knowingly makes a false statement in an affidavit
furnished under division (A)(8)(b) of this section is guilty of
falsification under division (A)(11) of section 2921.13 of the
Revised Code.

(L)
Any property owner or tenant filing a complaint under this section or
section 5715.13 of the Revised Code against the valuation of any
parcel that appears on the tax list, a counter-complaint to such a
complaint, or an appeal of any decision rendered upon such a
complaint or counter-complaint under section 5717.01 or 5717.05 of
the Revised Code may submit to the board of revision, board of tax
appeals, or court of common pleas evidence of similarly situated
properties that, the person alleges, establish that the property is
overvalued in comparison to its peers, neighbors, or competitive set.
If the board or court determines that the evidence is sufficiently
credible and the valuations of the similarly situated properties were
determined using generally recognized appraisal techniques, the board
or court may use the evidence as a basis for a reduction in the
property's valuation or, in the case of a counter-complaint, to
determine a valuation lesser than that alleged in the complaint. The
board or court maintains discretion in determining which properties
qualify as similarly situated properties.

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

The
proceeding to obtain a reversal, vacation, or modification of a
decision of the board of tax appeals
determining
appeals from final determinations by the tax commissioner of any
preliminary, amended, or final tax assessments, reassessments,
valuations, determinations, findings, computations, or orders made by
the commissioner, and final determinations of a local board of tax
review created under section 718.11 of the Revised Code,
shall
be by appeal to the supreme court or to the court of appeals for the
county in which the property taxed is situated or in which the
taxpayer resides. If the taxpayer is a corporation, then the
proceeding to obtain such reversal, vacation, or modification shall
be by appeal to the supreme court or to the court of appeals for the
county in which the property taxed is situated, or the county of
residence of the agent for service of process, tax notices, or
demands, or the county in which the corporation has its principal
place of business. In all other instances, the proceeding to obtain
such reversal, vacation, or modification shall be by appeal to the
court of appeals for Franklin county.

Appeals
from decisions of the board upon all other appeals or applications
filed with and determined by the board shall be by appeal to the
court of appeals for the county in which the property taxed is
situated or in which the taxpayer resides. If the taxpayer is a
corporation, limited liability company, partnership, or other legal
entity, then the proceeding to obtain such reversal, vacation, or
modification shall be by appeal to the court of appeals for the
county in which the property taxed is situated, or the county of
residence of the agent for service of process, tax notices, or
demands, or the county in which the corporation, limited liability
company, partnership, or other legal entity has its principal place
of business. In all other instances, the proceeding to obtain such
reversal, vacation, or modification shall be by appeal to the court
of appeals for Franklin county.

Appeals
from decisions of the board determining appeals from decisions of
county boards of revision may be instituted by any of the persons who
were parties to the appeal before the board of tax appeals, by the
person in whose name the property involved in the appeal is listed or
sought to be listed, if such person was not a party to the appeal
before the board of tax appeals, or by the county auditor of the
county in which the property involved in the appeal is located.

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

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

Such
appeals shall be taken within thirty days after the date of the entry
of the decision of the board on the journal of its proceedings, as
provided by such section, by the filing by appellant of a notice of
appeal with the court to which the appeal is taken and the board. If
the appeal is of a decision of the board on an action originally
brought under section 5717.01 of the Revised Code, the appellant also
shall submit, at the same time, a copy of the notice of appeal to the
county board of revision and the county auditor. If a timely notice
of appeal is filed by a party, any other party may file a notice of
appeal within ten days of the date on which the first notice of
appeal was filed or within the time otherwise prescribed in this
section, whichever is later. A notice of appeal shall set forth the
decision of the board appealed from and the errors therein complained
of. Proof of the filing of such notice with the board of tax appeals
shall be filed with the court to which the appeal is being taken.

The
court in which notice of appeal is first filed shall have exclusive
jurisdiction of the appeal.

In
all such appeals the commissioner or all persons to whom the decision
of the board appealed from is required by such section to be sent,
other than the appellant, shall be made appellees. Unless waived,
notice of the appeal shall be served upon all appellees by certified
mail. The prosecuting attorney shall represent the county auditor in
any such appeal in which the auditor is a party. If the commissioner
is not a party to the appeal or application before the board, the
supreme court or court of appeals, as applicable, shall not dismiss
an appeal of the board's decision because of the failure to make the
commissioner an appellee or to serve the notice of appeal to the
commissioner as otherwise required under this section.

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

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

The
clerk of the court shall certify the judgment of the court to the
board, which shall certify such judgment to such public officials or
take such other action in connection therewith as is required to give
effect to the decision.

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

As
used in this section, "taxpayer" includes any person
required to return any property for taxation.

Section
2.
That
existing
sections

5715.19

and 5717.04

of the Revised Code
are

hereby
repealed.

Section
3.
(A)
The amendment by this act of division (G) of section 5715.19 of the
Revised Code applies to property tax complaints filed on or after the
effective date of this section.

(B)
The enactment by this act of division (L) of section 5715.19 of the
Revised Code applies to any complaint or counter-complaint filed for
tax years ending on or after the effective date of that enactment.