Ohio Rev. Code » Chapter 5705
Ohio Revised Code

Ohio Rev. Code § 5705.37 (2026)

Appeal to board of tax appeals

✓ current as of May 2026
Find cases: SyfertCases citing this section ORCcodes.ohio.gov (official) Justiaon Justia CornellLII Search CasesGoogle Scholar
Effective:
September 30, 2025
Latest Legislation:
House Bill 96 - 136th General Assembly
PDF:
Download Authenticated PDF
 

The taxing authority of any subdivision, or the board of trustees of any public library, nonprofit corporation, or library association maintaining a free public library that has adopted and certified rules under section 5705.28 of the Revised Code, that is dissatisfied with any action of the county budget commission may, through its fiscal officer, appeal to the board of tax appeals within thirty days after the receipt by the subdivision of the official certificate or notice of the commission's action. In like manner, but through its clerk, any park district may appeal to the board of tax appeals. An appeal under this section shall be taken by the filing of a notice of appeal, either in person or by certified mail, express mail, or authorized delivery service as provided in section 5703.056 of the Revised Code, with the board and with the commission. If notice of appeal is filed by certified mail, express mail, or authorized delivery service, date of the United States postmark placed on the sender's receipt by the postal service or the date of receipt recorded by the authorized delivery service shall be treated as the date of filing. Upon receipt of the notice of appeal, the commission, by certified mail, shall notify all persons who were parties to the proceeding before the commission of the filing of the notice of appeal and shall file proof of notice with the board of tax appeals. The secretary of the commission shall forthwith certify to the board a transcript of the full and accurate record of all proceedings before the commission, together with all evidence presented in the proceedings or considered by the commission, pertaining to the action from which the appeal is taken. The secretary of the commission also shall certify to the board any additional information that the board may request.

The board of tax appeals, in a de novo proceeding, shall forthwith consider the matter presented to the commission, and may modify any action of the commission with reference to the budget, the estimate of revenues and balances, the allocation of the public library fund, or the fixing of tax rates. If the appeal is taken in response to the fixing of tax rates through a reduction made by the county budget commission, the burden of proof is on the appellant to show the need for a different rate or amount to meet expenses in the ensuing fiscal year.

The finding of the board of tax appeals shall be substituted for the findings of the commission, and shall be sent to the tax commissioner, the county auditor, and the taxing authority of the subdivision affected, or to the board of public library trustees affected, as the action of the commission under sections 5705.01 to 5705.47 of the Revised Code. At the request of the taxing authority, board of trustees, or park district that appealed an action of the county budget commission under this section, the findings of the board of tax appeals shall be sent by certified mail at the requestor's expense.

This section does not give the board of tax appeals any authority to place any tax levy authorized by law within the ten-mill limitation outside of that limitation, or to reduce any levy below any minimum fixed by law.

Last updated August 13, 2025 at 10:45 AM

Notes of Decisions
Cited in 42 cases, 1962–2015 · leading case: Gasper Twp. Bd. of Trs. v. Preble Cnty. Budget Comm'n, 893 N.E.2d 136 (Ohio 2008).
Sort: Relevance Newest Treatment
Gasper Twp. Bd. of Trs. v. Preble Cnty. Budget Comm'n, 893 N.E.2d 136 (Ohio 2008). · cites it 30× “The township mailed the notice of appeal by certified mail to the Preble County Budget Commission on October 15, 2004, as authorized by R.C. 5705.37. The notice was correctly addressed.”
City of Girard v. Trumbull Cnty. Budget Comm'n, 638 N.E.2d 67 (Ohio 1994). · cites it 13× “Under R.C. 5705.37, an appeal must be perfected within thirty days of receiving either the official certificate or notice, *189 whichever occurs first.”
Warren Cnty. Park Dist. v. Warren Cnty. Budget Comm'n, 523 N.E.2d 843 (Ohio 1988). · cites it 11× “Additionally, this appeal is taken “with the effect” provided in R.C. 5705.”
State ex rel. Bd. of Educ. v. Butler Cnty. Budget Comm'n, 510 N.E.2d 383 (Ohio 1987). · cites it 5× “37 provides in pertinent part: “The taxing authority of any subdivision which is dissatisfied with any action of the budget commission may, through its fiscal officer, appeal to the board of tax appeals within thirty days after the receipt by such subdivision of the official…”
Budget Comm'n v. Vill. of Georgetown, 492 N.E.2d 826 (Ohio 1986). · cites it 17× “51(J) provides the sole method by which official notice to subdivisions may be given for purposes of determining the timeliness of an R.C. 5705.37 appeal, or whether R.C. 5705.”
MacDonald v. Shaker Hts. Bd. of Income Tax Rev. (Slip Opinion), 2015 Ohio 3290 (Ohio 2015). · cites it 2× “341, fourth paragraph (in a taxpayer appeal from the budget commission to the BTA, the BTA has broad authority to modify the budget commission’s action on the fixing of tax rates, and when it chooses to modify the commission’s action, “[t]he findings of the board of tax appeals…”
Shawnee Twp. v. Allen Cnty. Budget Comm'n, 567 N.E.2d 1007 (Ohio 1991). · cites it 2× “51, the statutory formula allocation, to the BTA “* * * in the manner and with the effect provided in section 5705.37 of the Revised Code * * *.”
Cambridge City Sch. Dist. v. Guernsey Cnty. Budget Comm., 228 N.E.2d 874 (Ohio Ct. App. 1967). · cites it 4× “It appealed to the Board of Tax Appeals under Section 5705.37, Revised Code. That board fixed rates identical to those which had been fixed by the budget commission.”
City Comm'n of Springfield v. Bethel Twp., 399 N.E.2d 1237 (Ohio 1980). · cites it 4× ““BTA-l-06 Appeals from actions of county budget commissions: “When an appeal is filed with the Board of Tax Appeals under the provisions of Section 5705.37, Revised Code: “(A) The notice of appeal shall be signed by the authorized fiscal officer of the taxing authority or clerk…”
Vill. of North Perry v. Lake Cnty. Budget Comm'n, 70 Ohio St. 3d 46 (Ohio 1994). · cites it 5× “R.C. 5705.37 states: “The taxing authority of any subdivision that is dissatisfied with any action of the county budget commission may, through its fiscal officer, appeal to the board of tax appeals within thirty days after the receipt by the subdivision of the official…”
Huber Heights Circuit Courts, Ltd. v. Carne, 74 Ohio St. 3d 306 (Ohio 1996). “The county auditor and all parties to the proceeding before the board, other than the appellant filing the appeal in the court, shall be made appellees, and notice of the appeal shall be served upon them by certified mail unless waived. * * * ” Appellants contend that the…”
State ex rel. Geauga Cnty. Budget Comm'n v. Court of Appeals for Geauga Cnty., 438 N.E.2d 428 (Ohio 1982). “) Similarly, R.C. 5705.37 provides, inter alia, for appeals by the taxing authority of any subdivision, through its fiscal officer, which is dissatisfied with any action of the county budget commission under RiC: 5705.”
Show all 42 citing cases →
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.