(A) Whenever a county board of revision renders a decision on a complaint filed under section 5715.19 of the Revised Code or on an application for remission under section 5715.39 of the Revised Code, it shall give notice of its action to the person in whose name the property is listed or sought to be listed and, if the complainant or applicant is not the person in whose name the property is listed or sought to be listed, to the complainant or applicant. The notice shall be given either by certified mail or, if the board has record of an internet identifier of record associated with a person, by ordinary mail and by that internet identifier of record as defined in section 9.312 of the Revised Code. A person's time to file an appeal under section 5717.01 of the Revised Code commences with the mailing of notice of the decision to that person as provided in this section. The tax commissioner's time to file an appeal under section 5717.01 of the Revised Code commences with the last mailing to a person required to be mailed notice of the decision as provided in this division.
(B) The tax commissioner may order the county auditor to send to the commissioner the decisions of the board of revision rendered on complaints filed under section 5715.19 of the Revised Code or on applications for remission filed under section 5715.39 of the Revised Code in the manner and for the time period that the commissioner prescribes. Nothing in this division extends the commissioner's time to file an appeal under section 5717.01 of the Revised Code.
Cleveland Elec. Illum. Co. v. Lake Cty. Bd. of Revision, 2002 Ohio 4033 (Ohio 2002). · cites it 24ד] Taxation—Real property valuation—Boards of revision must certify their actions to all persons listed in R.C. 5715.20, including the Tax Commissioner, to start the running of the appeal time set forth in R.”
Colonial Vill. Ltd. v. Washington Cnty. Bd. of Revision, 873 N.E.2d 298 (Ohio 2007). · cites it 10דAs a threshold matter, we confront a jurisdictional issue based on the appellant’s assertion that appellee Washington County Board of Revision (“BOR”) failed to send its decision to the appellant by certified mail, as required by R.C. 5715.20. We hold that under the particular…”
Cleveland Elec. Illuminating Co. v. Lake Cnty. Bd. of Revision, 96 Ohio St. 3d 165 (Ohio 2002). · cites it 22ד2001-1009 {¶ 1} This case involves the issue of whether a board of tax revision must certify its action to all parties listed in R.C. 5715.20, including the Tax Commissioner, to start the running of the appeal time set forth in R.”
Cincinnati Sch. Dist. Bd. of Educ. v. Hamilton Cnty. Bd. of Revision, 721 N.E.2d 40 (Ohio 2000). · cites it 3דFinally, when the board of revision renders its decision, R.C. 5715.20 requires that it give notice of its action by certified mail to the person in whose name the property is listed.”
Hughes v. Ohio Dep't of Com., 114 Ohio St. 3d 47 (Ohio 2007). · cites it 2דWe also held that “as long as R.C. 5715.20 requires a board of revision to certify notice of its action to the Tax Commissioner, notices must be mailed to the Tax Commissioner before the R.”
R.R.Z. Assocs. v. Cuyahoga Cnty. Bd. of Revision, 527 N.E.2d 874 (Ohio 1988). · cites it 2ד01, in pertinent part, states: “An appeal from a decision of a county board of revision may be taken to the board of tax appeals within 30 days after notice of the decision of the county board of revision is mailed as provided in section 5715.20 of the Revised Code. Such an…”
JRB Holdings, L.L.C. v. Stark Cty. Bd. of Revision, 2022 Ohio 1646 (Ohio Ct. App. 2022). · cites it 2דThe appeal shall be taken by the filing of a notice of appeal with the court and with the board within thirty days after notice of the decision of the board is mailed as provided in section 5715.20 of the Revised Code. The county auditor and all parties to the proceeding before…”
Columbus City Schs. Bd. of Educ. v. Franklin Cnty. Bd. of Revision, 903 N.E.2d 299 (Ohio 2009). · cites it 11דWhen a board of revision has decided, through a majority vote, to vacate a determination of value that it had previously certified pursuant to R.C. 5715.20, does that vote by its own force vacate the determination when it is recorded in the minutes? Or is that vote not effective…”
Tower City Props. v. Cuyahoga Cnty. Bd. of Revision, 551 N.E.2d 122 (Ohio 1990). · cites it 2דSuch appeal shall be taken by the filing of a notice of appeal with the court and with the board within thirty days after notice of the decision by the board is mailed as provided in section 5715.20 of the Revised Code. The county auditor and all persons who were parties to the…”
Meadows Dev., L.L.C. v. Champaign Cnty. Bd. of Revision, 2010 Ohio 249 (Ohio 2010). · cites it 11דThe BTA held that Meadows had filed its notice of appeal more than 30 days after the BOR had certified its decision pursuant to R.C. 5715.20. See R.C. 5717.01 (“An appeal from a decision of a county board of revision may be taken to the board of tax appeals within thirty days…”
Cincinnati Sch. Dist. Bd. of Edn. v. Hamilton Cty. Bd. of Revision, 2000 Ohio 452 (Ohio 2000). · cites it 3דFinally, when the board of revision renders its decision, R.C. 5715.20 requires that it give notice of its action by certified mail to the person in whose name the property is listed.”
Colonial Vill. Ltd. v. Washington Cnty. Bd. of Revision, 873 N.E.2d 298 (Ohio 2007). “As a threshold matter, we confront a jurisdictional issue based on the appellant’s assertion that appellee Washington County Board of Revision (“BOR”) failed to send its decision to the appellant by certified mail, as required by R.C. 5715.20. We hold that under the particular…”
Columbus City Schs. Bd. of Educ. v. Franklin Cnty. Bd. of Revision, 903 N.E.2d 299 (Ohio 2009). “When a board of revision has decided, through a majority vote, to vacate a determination of value that it had previously certified pursuant to R.C. 5715.20, does that vote by its own force vacate the determination when it is recorded in the minutes? Or is that vote not effective…”
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