Ohio Revised Code

Ohio Rev. Code § 5715.09 (2026)

Organization of county board of revision - meetings - record

✓ current as of May 2026
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Each county board of revision shall organize annually on the second Monday in January by the election of a chairman for the ensuing year. The county auditor shall be the secretary of the board. He shall call the board together as often as necessary during any year, keep an accurate record of the proceedings of the board in a book kept for the purpose, and perform such other duties as are incidental to the position.

Notes of Decisions
Cited in 9 cases (1 in the last 5 years), 1998–2022 · leading case: L.J. Smith, Inc. v. Harrison Cty. Bd. of Revision (Slip Opinion), 2014 Ohio 2872 (Ohio 2014).
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L.J. Smith, Inc. v. Harrison Cty. Bd. of Revision (Slip Opinion), 2014 Ohio 2872 (Ohio 2014). · cites it 4× “02, the auditor is a member of the BOR, and under R.C. 5715.09, he is its secretary. He 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…”
Cannata v. Cuyahoga Cty. Bd. of Revision (Slip Opinion), 2016 Ohio 1094 (Ohio 2016). · cites it 2× “” R.C. 5715.09. {¶ 14} Here, the fiscal officer and the BOR defaulted on their statutory obligation to supply a record of “all evidence offered” below.”
Groveport Madison Local Schs. Bd. of Educ. v. Franklin Cnty. Bd. of Revision, 2013 Ohio 4627 (Ohio 2013). “Under R.C. 5715.09, the county auditor is the secretary of the BOR, and in conjunction with the requirement of R.”
Dauch v. Erie Cty. Bd. of Revision (Slip Opinion), 2017 Ohio 1412 (Ohio 2017). “See R.C. 5715.09 and 5717.01; Cannata v. Cuyahoga Cty.”
Columbus City Schs. Bd. of Educ. v. Franklin Cnty. Bd. of Revision, 903 N.E.2d 299 (Ohio 2009). “R.C. 5715.09 names the county auditor as secretary of the board of revision and charges the auditor with “callfing] the board together as often as necessary during any year” as well as requiring that official to “keep an accurate record of the proceedings of the board in a book…”
State ex rel. Ames v. Geauga Cty. Bd. of Revision, 2022 Ohio 2281 (Ohio Ct. App. 2022). “” R.C. 5715.09. The county auditor serves as the secretary of the board of revision and is required to “call the board together as often as necessary during any year, keep an accurate record of the proceedings of the board in a book kept for the purpose, and perform such other…”
Salem Med. Arts & Dev. Corp. v. Columbiana Cnty. Bd. of Revision, 687 N.E.2d 746 (Ohio 1998). “R.C. 5715.09 provides that the county auditor is the secretary of the board of revision and “shall * * * keep an accurate record of the proceedings of the board * * * and perform such other duties as are incidental to the position.”
Salem Med. Arts & Dev. Corp. v. Columbiana Cty. Bd. of Revision, 1998 Ohio 657 (Ohio 1998). “R.C. 5715.09 provides that the county auditor is the secretary of the board of revision and “shall * * * keep an accurate record of the proceedings of the board * * * and perform such other duties as are incidental to the position.”
James Navratil Dev. Co. v. Medina Cnty. Bd. of Revision, 2014 Ohio 1931 (Ohio 2014). “{¶ 2} Despite the incorrect name set forth on the complaint, the BOR through its secretary, the county auditor, see R.C. 5715.09, identified JNDC as the complainant when it issued its hearing notices and decision.”
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