Ohio Rev. Code » Chapter 5717
Ohio Revised Code

Ohio Rev. Code § 5717.03 (2026)

Decision of board of tax appeals - certification - effect

✓ current as of May 2026
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Effective:
March 23, 2015
Latest Legislation:
House Bill 5 - 130th General Assembly
PDF:
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(A) A decision of the board of tax appeals on an appeal filed with it pursuant to section 5717.01, 5717.011, or 5717.02 of the Revised Code shall be entered of record on the journal together with the date when the order is filed with the secretary for journalization.

(B) In case of an appeal from a decision of a county board of revision, the board of tax appeals shall determine the taxable value of the property whose valuation or assessment by the county board of revision is complained of, or in the event the complaint and appeal is against a discriminatory valuation, shall determine a valuation which shall correct such discrimination, and shall determine the liability of the property for taxation, if that question is in issue, and the board of tax appeals' decision and the date when it was filed with the secretary for journalization shall be sent by the board to all persons who were parties to the appeal before the board, to the person in whose name the property is listed, or sought to be listed, if such person is not a party to the appeal, to the county auditor of the county in which the property involved in the appeal is located, and to the tax commissioner.

In correcting a discriminatory valuation, the board of tax appeals shall increase or decrease the value of the property whose valuation or assessment by the county board of revision is complained of by a per cent or amount which will cause such property to be listed and valued for taxation by an equal and uniform rule.

(C) In the case of an appeal from a review, redetermination, or correction of a tax assessment, valuation, determination, finding, computation, or order of the tax commissioner, the order of the board of tax appeals and the date of the entry thereof upon its journal shall be sent by the board to all persons who were parties to the appeal before the board, the person in whose name the property is listed or sought to be listed, if the decision determines the valuation or liability of property for taxation and if such person is not a party to the appeal, the taxpayer or other person to whom notice of the tax assessment, valuation, determination, finding, computation, or order, or correction or redetermination thereof, by the tax commissioner was by law required to be given, the director of budget and management, if the revenues affected by such decision would accrue primarily to the state treasury, and the county auditors of the counties to the undivided general tax funds of which the revenues affected by such decision would primarily accrue.

(D) In the case of an appeal from a final determination of a local board of tax review created under section 718.11 of the Revised Code, the order of the board of tax appeals and the date of the entry thereof upon the board's journal shall be sent by the board to all persons who were parties to the appeal before the board.

(E) In the case of all other appeals or applications filed with and determined by the board, the board's order and the date when the order was filed by the secretary for journalization shall be sent by the board to the person who is a party to such appeal or application, to such persons as the law requires, and to such other persons as the board deems proper.

(F) The orders of the board may affirm, reverse, vacate, modify, or remand the tax assessments, valuations, determinations, findings, computations, or orders complained of in the appeals determined by the board, and the board's decision shall become final and conclusive for the current year unless reversed, vacated, or modified as provided in section 5717.04 of the Revised Code. When an order of the board becomes final the tax commissioner and all officers to whom such decision has been sent shall make the changes in their tax lists or other records which the decision requires.

(G) If the board finds that issues not raised on the appeal are important to a determination of a controversy, the board may remand the cause for an administrative determination and the issuance of a new tax assessment, valuation, determination, finding, computation, or order, unless the parties stipulate to the determination of such other issues without remand. An order remanding the cause is a final order. If the order relates to any issue other than a municipal income tax matter appealed under sections 718.11 and 5717.011 of the Revised Code, the order may be appealed to the court of appeals in Franklin county. If the order relates to a municipal income tax matter appealed under sections 718.11 and 5717.011 of the Revised Code, the order may be appealed to the court of appeals for the county in which the municipal corporation in which the dispute arose is primarily situated.

(H) At the request of any person that filed an appeal subject to this section, the decision or order of the board of tax appeals issued pursuant to division (B), (C), (D), or (E) of this section shall be sent by certified mail at the requestor's expense.
Notes of Decisions
Cited in 91 cases (8 in the last 5 years), 1955–2026 · leading case: New York Frozen Foods, Inc. v. Bedford Hts. Income Tax Bd. of Rev. (Slip Opinion), 2016 Ohio 7582 (Ohio 2016).
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New York Frozen Foods, Inc. v. Bedford Hts. Income Tax Bd. of Rev. (Slip Opinion), 2016 Ohio 7582 (Ohio 2016). · cites it 4× “” New York Frozen Foods filed its notice of appeal in this court on April 10, 2015—32 days after the BTA’s March 9 decision but only 21 days after the republished March 20 BTA decision.”
Koblenz v. Bd. of Revision, 215 N.E.2d 384 (Ohio 1966). · cites it 10× “) *217 The appellees assert that the rationale of the Park Investment case, supra, is not applicable to the duties and jurisdiction of the Board of Tax Appeals, as set out in Section 5717.03, Bevised Code, but is limited to the duties and jurisdiction of the Board of Tax…”
Mason City Sch. Dist. Bd. of Educ. v. Warren Cnty. Bd. of Revision, 2014 Ohio 104 (Ohio 2014). · cites it 4× “04 identifies those persons who “shall be made appellees”: “all persons to whom the decision of the board appealed from is required by [R.C. 5717.03] to be sent, other than the appellant.”
Spencer v. Freight Handlers, Inc., 2012 Ohio 880 (Ohio 2012). · cites it 4× “For example, failure to name as a party and serve the tax commissioner when appealing from a Board of Tax Appeals decision under R.C. 5717.03(B) is a jurisdictional flaw.”
Colonial Vill., Ltd. v. Washington Cnty. Bd. of Revision, 2009 Ohio 4975 (Ohio 2009). · cites it 2× “at ¶ 24, quoting R.C. 5717.03. {¶ 34} Furthermore, the majority opinion states that the county’s valuation is presumptively valid.”
Key Servs. Corp. v. Zaino, 764 N.E.2d 1015 (Ohio 2002). · cites it 3× “” R.C. 5717.03 provides, “The orders of the board may affirm, reverse, vacate, modify, or remand the * * * orders complained of in the appeals determined by it.”
Colonial Vill. Ltd. v. Washington Cnty. Bd. of Revision, 873 N.E.2d 298 (Ohio 2007). · cites it 2× “The record also contains evidence of market expenses, which can be used in valuing the property. The BTA faulted the vacancy-loss figure used by the appraiser, but alternatives are available.”
Coventry Towers, Inc. v. City of Strongsville, 480 N.E.2d 412 (Ohio 1985). · cites it 2× “In Pennsylvania Rd. Co. v. Porterfield (1971), 25 Ohio St.”
Olentangy Local Schs. Bd. of Educ. v. Delaware Cnty. Bd. of Revision, 2010 Ohio 1040 (Ohio 2010). · cites it 2× “” R.C. 5717.03(B). In making that determination, the BTA must decide not only whether a proffered 9 SUPREME COURT OF OHIO sale price satisfies the criteria of recency and arm’s-length character, but also what amount of the stated sale price pertains to the realty.”
EOP-BP Tower, L.L.C. v. Cuyahoga Cnty. Bd. of Revision, 829 N.E.2d 686 (Ohio 2005). “{¶ 5} R.C. 5717.03(B) provides that for appeals to the BTA from a county board of revision, “the board of tax appeals shall determine the taxable value of *2 the property whose valuation * * * by the county board of revision is complained of.”
Columbus Bd. of Educ. v. Franklin Cnty. Bd. of Revision, 76 Ohio St. 3d 13 (Ohio 1996). · cites it 2× “” See R.C. 5717.03 and 5717.05. We find that the BTA in this case is required to meet the standard enunciated in Black .”
Berea City Sch. Dist. Bd. of Educ. v. Cuyahoga Cnty. Bd. of Revision, 106 Ohio St. 3d 269 (Ohio 2005). “2d 346 , this court noted that “[t]here was no recent arm’s-length transfer of the property to serve as ‘best evidence’ of the true value in money which the board must rely upon under R.C. 5717.03 and the case law of this court.”
Show all 91 citing cases →
— Ohio Rev. Code § 5717.03(A) — 1 case
Columbus City Schs. Bd. of Educ. v. Franklin Cnty. Bd. of Revision, 903 N.E.2d 299 (Ohio 2009).
— Ohio Rev. Code § 5717.03(B) — 27 cases
Spencer v. Freight Handlers, Inc., 2012 Ohio 880 (Ohio 2012). “For example, failure to name as a party and serve the tax commissioner when appealing from a Board of Tax Appeals decision under R.C. 5717.03(B) is a jurisdictional flaw.”
Mason City Sch. Dist. Bd. of Educ. v. Warren Cnty. Bd. of Revision, 2014 Ohio 104 (Ohio 2014). “04 identifies those persons who “shall be made appellees”: “all persons to whom the decision of the board appealed from is required by [R.C. 5717.03] to be sent, other than the appellant.”
Olentangy Local Schs. Bd. of Educ. v. Delaware Cnty. Bd. of Revision, 2010 Ohio 1040 (Ohio 2010). “” R.C. 5717.03(B). In making that determination, the BTA must decide not only whether a proffered 9 SUPREME COURT OF OHIO sale price satisfies the criteria of recency and arm’s-length character, but also what amount of the stated sale price pertains to the realty.”
EOP-BP Tower, L.L.C. v. Cuyahoga Cnty. Bd. of Revision, 829 N.E.2d 686 (Ohio 2005). “{¶ 5} R.C. 5717.03(B) provides that for appeals to the BTA from a county board of revision, “the board of tax appeals shall determine the taxable value of *2 the property whose valuation * * * by the county board of revision is complained of.”
Buckeye Terminals, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion), 2017 Ohio 7664 (Ohio 2017).
— Ohio Rev. Code § 5717.03(C) — 2 cases
Columbus City Schs. Bd. of Educ. v. Testa, 2011 Ohio 2907 (Ohio 2011).
Columbus City Schs. Bd. of Educ. v. Franklin Cnty. Bd. of Revision, 903 N.E.2d 299 (Ohio 2009).
— Ohio Rev. Code § 5717.03(F) — 6 cases
New York Frozen Foods, Inc. v. Bedford Hts. Income Tax Bd. of Rev. (Slip Opinion), 2016 Ohio 7582 (Ohio 2016). “” New York Frozen Foods filed its notice of appeal in this court on April 10, 2015—32 days after the BTA’s March 9 decision but only 21 days after the republished March 20 BTA decision.”
MacDonald v. Shaker Hts. Bd. of Income Tax Rev. (Slip Opinion), 2015 Ohio 3290 (Ohio 2015).
State ex rel. Mars Urban Solutions, L.L.C. v. Cuyahoga Cty. Fiscal Officer (Slip Opinion), 2018 Ohio 4668 (Ohio 2018).
Snodgrass v. Testa (Slip Opinion), 2015 Ohio 5364 (Ohio 2015).
South-W. City Schs. Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion), 2018 Ohio 919 (Ohio 2018).
— Ohio Rev. Code § 5717.03(G) — 1 case
RiverSouth Auth. v. Harris, 2026 Ohio 2396 (Ohio 2026).
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