The county treasurer, county auditor, and a member of the board of county commissioners selected by the board of county commissioners shall constitute the county board of revision, or they may provide for one or more hearing boards when they deem the creation of such to be necessary to the expeditious hearing of valuation complaints. Each such official may appoint one qualified employee from the official's office to serve in the official's place and stead on each such board for the purpose of hearing complaints as to the value of real property only, each such hearing board has the same authority to hear and decide complaints and sign the journal as the board of revision, and shall proceed in the manner provided for the board of revision by sections 5715.08 to 5715.20 of the Revised Code. Any decision by a hearing board shall be the decision of the board of revision.
A majority of a county board of revision or hearing board shall constitute a quorum to hear and determine any complaint, and any vacancy shall not impair the right of the remaining members of such board, whether elected officials or appointees, to exercise all the powers thereof so long as a majority remains.
Each member of a county board of revision or hearing board may administer oaths.
Musto v. Lorain Cty. Bd. of Revision (Slip Opinion), 2016 Ohio 8058 (Ohio 2016). · cites it 2דUnder R.C. 5715.02, three individuals serve on a county board of revision: the county treasurer, the county auditor, and a member of the board of county commissioners.”
State ex rel. Ames v. Geauga Cty. Bd. of Revision, 2022 Ohio 2281 (Ohio Ct. App. 2022). · cites it 16דConstruing R.C. 5715.02 and R.C. 3.06(A) harmoniously and in proper context, we conclude that deputies of the county treasurer and auditor may perform any duties of their respective principals, including any duties associated with the board of revision.”
L.J. Smith, Inc. v. Harrison Cty. Bd. of Revision (Slip Opinion), 2014 Ohio 2872 (Ohio 2014). · cites it 2דHe was informed of the jurisdictional issue and gave limited affidavit testimony in favor of the school board but failed to make a definitive statement concerning the integrity of the proceedings and whether, in fact, a complaint had been filed.”
Marysville Exempted Vill. Schs. Bd. of Edn. v. Union Cty. Bd. of Revision, 2024 Ohio 3323 (Ohio 2024). “R.C. 5715.02. R.C. 5715.11 provides that a board of revision “shall hear complaints relating to the valuation or assessment of real property as the same appears upon the tax duplicate of the then current year.”
Columbus City Schs. Bd. of Educ. v. Franklin Cnty. Bd. of Revision, 903 N.E.2d 299 (Ohio 2009). “{¶ 17} Under R.C. 5715.02, the boards of revision consist of the county treasurer, county auditor, and the president of the county commissioners, or the designated representatives of those officials.”
State ex rel. Ames v. Portage Cty. Bd. of Revision, 2021 Ohio 1698 (Ohio Ct. App. 2021). · cites it 3דAmes alleges the Board selected alternates to serve in place of its officers without specifically forming a hearing board and appointed the alternates to it, in violation of R.C. 5715.02, which states in pertinent part: {¶3} The county treasurer, county auditor, and a member of…”
State ex rel. Park Inv. Co. v. Bd. of Tax Appeals, 242 N.E.2d 887 (Ohio 1968). · cites it 2דCounty auditors shall, under the direction and supervision of the board, be the chief assessing officers of their respective counties, and shall list and value the real property within their respective counties for taxation” in accordance with Section 5715.02 and Section…”
State ex rel. Ames v. Portage Cty. Bd. of Revision, 2022 Ohio 3003 (Ohio Ct. App. 2022). · cites it 3דHowever, Ames maintains that Bennett had not been selected by the commissioners to serve as a board member pursuant to R.C. 5715.02 prior to Bennett making and seconding motions and voting.”
State ex rel. Ames v. Geauga Cty. Bd. of Revision, 2023 Ohio 1247 (Ohio Ct. App. 2023). “06(A) and R.C 5715.02, a deputy county auditor or treasurer may serve in place of the county auditor or treasurer, respectively, on a hearing board of the county board of revision for the purpose of hearing complaints as to the value of real property for taxation.”
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