Ohio Rev. Code » Chapter 5717
Ohio Revised Code

Ohio Rev. Code § 5717.04 (2026)

Appeal from certain decisions of board of tax appeals to supreme court; parties who may appeal; certification

✓ current as of May 2026
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Effective:
September 13, 2018
Latest Legislation:
House Bill 292 - 132nd General Assembly
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This section does not apply to any decision and order of the board of tax appeals made pursuant to section 5703.021 of the Revised Code. Any such decision and order shall be conclusive upon all parties and may not be appealed.

The proceeding to obtain a reversal, vacation, or modification of a decision of the board of tax appeals determining appeals from final determinations by the tax commissioner of any preliminary, amended, or final tax assessments, reassessments, valuations, determinations, findings, computations, or orders made by the commissioner, and final determinations of a local board of tax review created under section 718.11 of the Revised Code, shall be by appeal to the supreme court or to the court of appeals for the county in which the property taxed is situated or in which the taxpayer resides. If the taxpayer is a corporation, then the proceeding to obtain such reversal, vacation, or modification shall be by appeal to the supreme court or to the court of appeals for the county in which the property taxed is situated, or the county of residence of the agent for service of process, tax notices, or demands, or the county in which the corporation has its principal place of business. In all other instances, the proceeding to obtain such reversal, vacation, or modification shall be by appeal to the court of appeals for Franklin county.

Appeals from decisions of the board upon all other appeals or applications filed with and determined by the board shall be by appeal to the court of appeals for the county in which the property taxed is situated or in which the taxpayer resides. If the taxpayer is a corporation, limited liability company, partnership, or other legal entity, then the proceeding to obtain such reversal, vacation, or modification shall be by appeal to the court of appeals for the county in which the property taxed is situated, or the county of residence of the agent for service of process, tax notices, or demands, or the county in which the corporation, limited liability company, partnership, or other legal entity has its principal place of business. In all other instances, the proceeding to obtain such reversal, vacation, or modification shall be by appeal to the court of appeals for Franklin county.

Appeals from decisions of the board determining appeals from decisions of county boards of revision may be instituted by any of the persons who were parties to the appeal before the board of tax appeals, by the person in whose name the property involved in the appeal is listed or sought to be listed, if such person was not a party to the appeal before the board of tax appeals, or by the county auditor of the county in which the property involved in the appeal is located.

Appeals from decisions of the board of tax appeals determining appeals from final determinations by the tax commissioner of any preliminary, amended, or final tax assessments, reassessments, valuations, determinations, findings, computations, or orders made by the commissioner may be instituted by any of the persons who were parties to the appeal or application before the board, by the person in whose name the property is listed or sought to be listed, if the decision appealed from determines the valuation or liability of property for taxation and if any such person was not a party to the appeal or application before the board, by the taxpayer or any other person to whom the decision of the board appealed from was by law required to be sent, by the director of budget and management if the revenue affected by the decision of the board appealed from would accrue primarily to the state treasury, by the county auditor of the county to the undivided general tax funds of which the revenues affected by the decision of the board appealed from would primarily accrue, or by the tax commissioner.

Appeals from decisions of the board upon all other appeals or applications filed with and determined by the board may be instituted by any of the persons who were parties to such appeal or application before the board, by any persons to whom the decision of the board appealed from was by law required to be sent, or by any other person to whom the board sent the decision appealed from, as authorized by section 5717.03 of the Revised Code.

Such appeals shall be taken within thirty days after the date of the entry of the decision of the board on the journal of its proceedings, as provided by such section, by the filing by appellant of a notice of appeal with the court to which the appeal is taken and the board. If the appeal is of a decision of the board on an action originally brought under section 5717.01 of the Revised Code, the appellant also shall submit, at the same time, a copy of the notice of appeal to the county board of revision and the county auditor. If a timely notice of appeal is filed by a party, any other party may file a notice of appeal within ten days of the date on which the first notice of appeal was filed or within the time otherwise prescribed in this section, whichever is later. A notice of appeal shall set forth the decision of the board appealed from and the errors therein complained of. Proof of the filing of such notice with the board of tax appeals shall be filed with the court to which the appeal is being taken.

The court in which notice of appeal is first filed shall have exclusive jurisdiction of the appeal.

In all such appeals the commissioner or all persons to whom the decision of the board appealed from is required by such section to be sent, other than the appellant, shall be made appellees. Unless waived, notice of the appeal shall be served upon all appellees by certified mail. The prosecuting attorney shall represent the county auditor in any such appeal in which the auditor is a party. If the commissioner is not a party to the appeal or application before the board, the supreme court or court of appeals, as applicable, shall not dismiss an appeal of the board's decision because of the failure to make the commissioner an appellee or to serve the notice of appeal to the commissioner as otherwise required under this section.

The board, upon written demand filed by an appellant, shall within thirty days after the filing of such demand file with the court to which the appeal is being taken a certified transcript of the record of the proceedings of the board pertaining to the decision complained of and the evidence considered by the board in making such decision.

If upon hearing and consideration of such record and evidence the court decides that the decision of the board appealed from is reasonable and lawful it shall affirm the same, but if the court decides that such decision of the board is unreasonable or unlawful, the court shall reverse and vacate the decision or modify it and enter final judgment in accordance with such modification.

The clerk of the court shall certify the judgment of the court to the board, which shall certify such judgment to such public officials or take such other action in connection therewith as is required to give effect to the decision.

Any party to the appeal shall have the right to appeal from the judgment of the court of appeals on questions of law, as in other cases.

As used in this section, "taxpayer" includes any person required to return any property for taxation.
Notes of Decisions
Cited in 382 cases (48 in the last 5 years), 1954–2026 · 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 8× “” R.C. 5717.04, in turn, provides that “[t]he proceeding to obtain a reversal, vacation, or modification of a decision of the board of tax appeals shall be by appeal to the supreme court or the court of appeals for the county in which the property taxed is situate or in which…”
Polaris Amphitheater Concerts, Inc. v. Delaware Cnty. Bd. of Revision, 889 N.E.2d 103 (Ohio 2008). · cites it 9× “The BOE relies on R.C. 5715.19(A), which relates to the jurisdiction of the boards of revision and, derivatively, of the BTA.”
Satullo v. Wilkins, 856 N.E.2d 954 (Ohio 2006). · cites it 4× “2d 783 ; see R.C. 5717.04. The court “will not hesitate to reverse a BTA decision that is based on an incorrect legal conclusion.”
Ohio Apt. Ass'n v. Levin, 2010 Ohio 4414 (Ohio 2010). · cites it 8× “4 January Term, 2010 to the commissioner, the notice of appeal contains only broad challenges to the constitutionality of the administrative rules and, therefore, fails to satisfy the standard for specifying error in R.C. 5717.04. {¶ 15} On this issue, we previously held that…”
Mason City Sch. Dist. Bd. of Educ. v. Warren Cnty. Bd. of Revision, 2014 Ohio 104 (Ohio 2014). · cites it 6× “Because Squire Hill had acquired the property after the BTA hearing and before the BTA issued its decision, it had standing to appeal under the second paragraph of R.C. 5717.04, 2009 Sub.H.B. No. 1, which permits a current owner who was not a party before the BTA to appeal.”
Southside Cmty. Dev. Corp. v. Levin, 878 N.E.2d 1048 (Ohio 2007). · cites it 5× “Second, the commissioner argues that the county has no standing as an appellant in this court, because it is not listed in the third paragraph of R.C. 5717.04 as a person having the right to appeal.”
Adams v. Harris, 2024 Ohio 4640 (Ohio 2024). · cites it 7× “02 and R.C. 5717.04, only an individual taxpayer may file an individual appeal to the BTA, and as such, the BTA lacks jurisdiction to entertain appellants’ collective, multi-taxpayer appeal.”
Johnston Coca-Cola Bottling Co., Inc. v. Hamilton Cty. Bd. of Revision (Slip Opinion), 2017 Ohio 870 (Ohio 2017). · cites it 3× “In 1195 Jaeger, we held that “the BTA loses jurisdiction to modify or vacate its decision if there is a timely appeal from that decision to a court pursuant to R.C. 5717.04 or if the appeal period expires without an appeal having been filed.”
Schwartz v. Cuyahoga Cty. Bd. of Revision (Slip Opinion), 2015 Ohio 3431 (Ohio 2015). · cites it 6× “” R.C. 5717.04. In doing so, we defer to the BTA’s factual findings, including determinations of property value, as long as they are supported by reliable and probative evidence in the record.”
Lunn v. Lorain Cty. Bd. of Revision (Slip Opinion), 2016 Ohio 8075 (Ohio 2016). · cites it 2× “In its first proposition of law, the county challenges the BTA’s application of that presumption, arguing that it cannot arise when the taxpayer fails to appear at the board-of-revision hearing to authenticate supporting documents and be subject to cross-examination.”
In re Complaints of Lycourt-Donovan v. Columbia Gas of Ohio, Inc. (Slip Opinion), 2017 Ohio 7566 (Ohio 2017). · cites it 3× “Instructive, however, is our precedent on R.C. 5717.04, which governs appeals from the Board of Tax Appeals to this court (as well as to the courts of appeals).”
Sapina v. Cuyahoga Cnty. Bd. of Revision, 2013 Ohio 3028 (Ohio 2013). · cites it 3× “We therefore exercise our authority pursuant to R.C. 5717.04 to order that the value be modified to $160,000, an allocation supported by the mortgage loan secured by the real property.”
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