Ohio Revised Code

Ohio Rev. Code § 5715.11 (2026)

Duty of county board of revision to hear complaints

✓ current as of May 2026
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The county 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. The board shall investigate all such complaints and may increase or decrease any such valuation or correct any assessment complained of, or it may order a reassessment by the original assessing officer.

Notes of Decisions
Cited in 23 cases (8 in the last 5 years), 1992–2026 · leading case: Groveport Madison Local Schs. Bd. of Educ. v. Franklin Cnty. Bd. of Revision, 2013 Ohio 4627 (Ohio 2013).
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Groveport Madison Local Schs. Bd. of Educ. v. Franklin Cnty. Bd. of Revision, 2013 Ohio 4627 (Ohio 2013). “” R.C. 5715.11 provides that the boards of revision “shall hear complaints relating to the valuation or assessment of real property * * * and may increase or decrease any such valuation or correct any assessment complained of, or * * * order a reassessment by the original…”
Sharon Vill. Ltd. v. Licking Cnty. Bd. of Revision, 678 N.E.2d 932 (Ohio 1997). “Moreover, the complaint is filed for the purpose of initiating an adversarial proceeding just as any other complaint does.”
Elkem Metals Co. v. Washington Cnty. Bd. of Revision, 81 Ohio St. 3d 683 (Ohio 1998). “The board shall investigate all such complaints and may increase or decrease any such valuation * * A review of the applicable statutes set forth above shows that a board of revision has been given jurisdiction to hear and rule on complaints submitted to it.”
Cincinnati Sch. Dist. Bd. of Educ. v. Hamilton Cnty. Bd. of Revision, 660 N.E.2d 1179 (Ohio 1996). “Furthermore, R.C. 5715.11 provides that the county board of revision “shall hear complaints relating to the valuation or assessment of real property * * *.”
Marysville Exempted Vill. Schs. Bd. of Edn. v. Union Cty. Bd. of Revision, 2024 Ohio 3323 (Ohio 2024). “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.”
State ex rel. Rolling Hills Local Sch. Dist. Bd. of Educ. v. Brown, 589 N.E.2d 1265 (Ohio 1992). “) The county board of revision, under R.C. 5715.11, shall “ * * * investigate all such complaints and may increase or decrease any such valuation or correct any assessment complained of, or it may order a reassessment by the original assessing officer.”
Kuntz 2016, L.L.C. v. Montgomery Cty. Auditor, 2018 Ohio 4635 (Ohio Ct. App. 2018). · cites it 2× “11 also discusses boards of revision, and provides that: The county 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. The board shall investigate all such…”
State ex rel. Ames v. Geauga Cty. Bd. of Revision, 2022 Ohio 2281 (Ohio Ct. App. 2022). · cites it 2× “) {¶33} In addition, while the board of revision is required to hear and investigate complaints regarding the “valuation” of real property, see R.C. 5715.11, R.C. 5715.02, and DTE Form 1, this is not the full extent of its statutory duties.”
Columbus City Schs. Bd. of Educ. v. Franklin Cnty. Bd. of Revision, 903 N.E.2d 299 (Ohio 2009). “” R.C. 5715.11 charges the board of revision with “hearing] complaints relating to the valuation or assessment of real property,” and R.”
Sharon Vill. Ltd. v. Licking Cty. Bd. of Revision, 1997 Ohio 197 (Ohio 1997). “4 January Term, 1997 {¶ 10} Moreover, the complaint is filed for the purpose of initiating an adversarial proceeding just as any other complaint does.”
Andover Twp. Bd. of Trs. v. O'Brien, 823 N.E.2d 524 (Ohio Ct. App. 2004). “The board shall investigate all such complaints and may increase or decrease any such valuation or correct any assessment complained of, or it may order a reassessment by the original assessing officer.”
Kalmbach Wagner Swine Rsch. Farm v. Bd. of Revision, 691 N.E.2d 270 (Ohio 1998). “” Under R.C. 5715.11, a board of revision must hear real estate valuation complaints and “shall investigate all such complaints and may increase or decrease any such valuation or correct any assessment complained of, or it may order a reassessment by the original assessing…”
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