Ohio Rev. Code » Chapter 5711
Ohio Revised Code

Ohio Rev. Code § 5711.31 (2026)

Notice of assessment - petition for reassessment - final determination

✓ current as of May 2026
Find cases: SyfertCases citing this section ORCcodes.ohio.gov (official) Justiaon Justia CornellLII Search CasesGoogle Scholar
Effective:
September 6, 2002
Latest Legislation:
Senate Bill 200 - 124th General Assembly
PDF:
Download Authenticated PDF
 

Whenever the assessor assesses any property not listed in or omitted from a return, or whenever the assessor assesses any item or class of taxable property listed in a return by the taxpayer in excess of the value or amount thereof as so listed, or without allowing a claim duly made for deduction from the net book value of accounts receivable, or depreciated book value of personal property used in business, so listed, the assessor shall give notice of such assessment to the taxpayer by mail. The mailing of the notice of assessment shall be prima-facie evidence of the receipt of the same by the person to whom such notice is addressed. With the notice, the assessor shall provide instructions on how to petition for reassessment and request a hearing on the petition.

Within sixty days after the mailing of the notice of assessment prescribed in this section, the party assessed may file with the tax commissioner, in person or by certified mail, a written petition for reassessment signed by the party assessed, or by that party's authorized agent having knowledge of the facts. If the petition is filed by certified mail, the date of the United States postmark placed on the sender's receipt by the postal employee to whom the petition is presented shall be treated as the date of filing. The petition shall have attached thereto and incorporated therein by reference a true copy of the notice of assessment complained of, but the failure to attach a copy of such notice and incorporate it by reference does not invalidate the petition. The petition also shall indicate the objections of the party assessed, but additional objections may be raised in writing if received prior to the date shown on the final determination by the commissioner.

Upon receipt of a properly filed petition, the commissioner shall notify the treasurer of state or the auditor and treasurer of each county having any part of the assessment entered on the tax list or duplicate.

If the petitioner requests a hearing on the petition, the commissioner shall assign a time and place for the hearing and notify the petitioner of such time and place, but the commissioner may continue the hearing from time to time as necessary.

The commissioner may make corrections to the assessment, as the commissioner finds proper. The commissioner shall serve a copy of the commissioner's final determination on the petitioner in the manner provided in section 5703.37 of the Revised Code. The commissioner's decision in the matter is final, subject to appeal under section 5717.02 of the Revised Code. The commissioner also shall transmit a copy of the commissioner's final determination to the treasurer of state or applicable county auditor. In the absence of any further appeal, or when a decision of the board of tax appeals or of any court to which the decision has been appealed becomes final, the commissioner shall notify the treasurer of state or the proper county auditor of such final determination. If the final determination orders correction of the assessment, the notification may be in the form of a corrected assessment certificate. Upon receipt of the notification, the treasurer of state or the proper county auditor shall make any corrections to the treasurer's or auditor's records and tax lists and duplicates required in accordance therewith and proceed as prescribed by section 5711.32 or 5725.22 of the Revised Code.

The decision of the commissioner upon such petition for reassessment shall be final with respect to the assessment of all taxable property listed in the return of the taxpayer and shall constitute to that extent the final determination of the commissioner with respect to such assessment. Neither this section nor a final judgment of the board of tax appeals or any court to which such final determination may be appealed shall preclude the subsequent assessment in the manner authorized by law of any taxable property which such taxpayer failed to list in such return, or which the assessor has not theretofore assessed.

As used in this section, "taxpayer" includes financial institutions, dealers in intangibles, and domestic insurance companies as defined in section 5725.01 of the Revised Code.
Notes of Decisions
Cited in 16 cases (2 in the last 5 years), 1970–2024 · leading case: Crown Commc'n, Inc. v. Testa, 2013 Ohio 3126 (Ohio 2013).
Sort: Relevance Newest Treatment
Crown Commc'n, Inc. v. Testa, 2013 Ohio 3126 (Ohio 2013). · cites it 6× “This is the correct procedure for obtaining review of a preliminary assessment under R.C. 5711.31. However, the issuance of a final assessment is appealable directly to the Board of Tax Appeals pursuant to R.”
Adams v. Testa (Slip Opinion), 2017 Ohio 8853 (Ohio 2017). · cites it 2× “02 when the taxpayer had failed to avail itself of the opportunity to review the assessment provided by R.C. 5711.31. {¶ 30} Contrary to the tax commissioner's suggestion, Cooke and Michelin Tire do not stand for the proposition that a final determination may exist only when…”
French v. Limbach, 571 N.E.2d 717 (Ohio 1991). · cites it 6× “R.C. 5711.31. A hearing on the application is set, unless waived by the taxpayer, and notice of the time and place of the hearing is given to the taxpayer.”
DeWeese v. Zaino, 800 N.E.2d 1 (Ohio 2003). · cites it 5× “{¶ 10} When a taxpayer decides to challenge an amended assessment issued by the Tax Commissioner, the taxpayer must file a petition for reassessment under R.C. 5711.31, which provides, “The petition also shall indicate the objections of the party assessed, but additional…”
Snodgrass v. Testa (Slip Opinion), 2015 Ohio 5364 (Ohio 2015). · cites it 4× “Moreover, the tax commissioner’s reassessment authority pursuant to R.C. 5711.31 encompasses “mak[ing] corrections to the assessment, as the commissioner finds proper” but that statute makes no mention of finding bad faith or imposing sanctions.”
UBS Fin. Servs., Inc. v. Levin, 893 N.E.2d 811 (Ohio 2008). · cites it 7× “It adopts the procedure for doing so that is set forth in the general property-tax law, at R.C. 5711.31. Id. That section provides for the issuance of assessment notices and authorizes the person assessed in such instances to challenge the *288 assessment by filing a petition…”
WCI Steel, Inc. v. Testa, 2011 Ohio 3280 (Ohio 2011). · cites it 3× “31 requires a petition for reassessment in a property-tax case to “indicate the objections of the party assessed, but additional objections may be raised in writing if received prior to the date shown on the final determination by the commissioner,” the “issues that the taxpayer…”
Adams v. Harris, 2024 Ohio 4640 (Ohio 2024). “13; DeWeese at ¶ 10, citing R.C. 5711.31. In each case, this court held that the BTA could not exercise jurisdiction over issues that were not raised during the tax commissioner’s proceedings.”
Michelin Tire Corp. v. Kosydar, 313 N.E.2d 394 (Ohio 1974). · cites it 2× “For our purposes, the third of those exceptions is significant: “* * *' [each preliminary assessment certificate, or amended certificate as last amended, shall become final by operation of law unless] “(C) An application for review and redetermination of the assessment…”
Internatl. Paper Co. v. Testa (Slip Opinion), 2016 Ohio 7454 (Ohio 2016). · cites it 2× “31, permitted taxpayers to state additional objections to the tax commissioner’s amended assessment “prior to the date shown on the final determination by the commissioner,” and the court characterized this as requiring the taxpayer to submit additional objections in writing…”
Avco Corp. v. Limbach, 555 N.E.2d 284 (Ohio 1990). “Unlike R.C. 5711.31, which was also amended by Am.”
Household Fin. Corp. v. Porterfield, 263 N.E.2d 243 (Ohio 1970). · cites it 2× “Whenever the commissioner assesses the fair value of the capital, surplus, and undivided profits of a dealer in intangibles at an amount in excess of the book value thereof as shown by its report, or disallows any claim for deduction from book value of such capital, surplus, and…”
Show all 16 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.