Ohio Rev. Code » Chapter 5717
Ohio Revised Code

Ohio Rev. Code § 5717.05 (2026)

Appeal from decision of county board of revision to court of common pleas - notice - transcript - judgment

✓ current as of May 2026
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Effective:
March 17, 1989
Latest Legislation:
House Bill 934 - 117th General Assembly
PDF:
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As an alternative to the appeal provided for in section 5717.01 of the Revised Code, an appeal from the decision of a county board of revision may be taken directly to the court of common pleas of the county by the person in whose name the property is listed or sought to be listed for taxation. The 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 the board, other than the appellant filing the appeal in the court, shall be made appellees, and notice of the appeal shall be served upon them by certified mail unless waived. The prosecuting attorney shall represent the auditor in the appeal.

When the appeal has been perfected by the filing of notice of appeal as required by this section, and an appeal from the same decision of the county board of revision is filed under section 5717.01 of the Revised Code with the board of tax appeals, the forum in which the first notice of appeal is filed shall have exclusive jurisdiction over the appeal.

Within thirty days after notice of appeal to the court has been filed with the county board of revision, the board shall certify to the court a transcript of the record of the proceedings of said board pertaining to the original complaint and all evidence offered in connection with that complaint.

The court may hear the appeal on the record and the evidence thus submitted, or it may hear and consider additional evidence. It shall determine the taxable value of the property whose valuation or assessment for taxation by the county board of revision is complained of, or if the complaint and appeal is against a discriminatory valuation, shall determine a valuation that shall correct the discrimination, and the court shall determine the liability of the property for assessment for taxation, if that question is in issue, and shall certify its judgment to the auditor, who shall correct the tax list and duplicate as required by the judgment.

In correcting a discriminatory valuation, the court 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 that will cause the property to be listed and valued for taxation by an equal and uniform rule.

Any party to the appeal may appeal from the judgment of the court on the questions of law as in other cases.
Notes of Decisions
Cited in 130 cases (46 in the last 5 years), 1953–2026 · leading case: Diversified Mortg. Investors, Inc. v. Athens Cnty. Bd. of Revision, 454 N.E.2d 1330 (Ohio Ct. App. 4th Dist. 1982).
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Diversified Mortg. Investors, Inc. v. Athens Cnty. Bd. of Revision, 454 N.E.2d 1330 (Ohio Ct. App. 4th Dist. 1982). · cites it 13× “This is an appeal brought pursuant to R.C. 5717.05 by the Athens County Board of Revision, defendants below and appellants herein, from a judgment entered by the Court of Common Pleas of Athens County fixing the fair market value of certain realty at $906,600, which figure is…”
Olentangy Local Sch. Dist. Bd. of Edn. v. Delaware Cty. Bd. of Revision, 2024-Ohio-1564. · cites it 9× “126 did not amend R.C. 5717.05 which provides an additional avenue for an appeal of a board of revision decision to the county common pleas court "as an alternative to the appeal provided for in section 5717.”
Black v. Bd. of Revision, 475 N.E.2d 1264 (Ohio 1985). · cites it 9× “R.C. 5717.05 defines the parameters of an appeal from the board of revision to the court of common pleas, and states, in pertinent part, that: “* * * [A]n appeal from the decision of a county board of revision may be taken directly to the court of common pleas * * *.”
JRB Holdings, L.L.C. v. Stark Cty. Bd. of Revision, 2022-Ohio-1646. · cites it 9× “By judgment entry filed November 10, 2021, the trial court found appellant failed to comply with the mandatory jurisdictional requirements of R.C. 5717.05 and therefore it lacked jurisdiction to hear the appeal.”
Olentangy Local Sch. Dist. Bd. of Edn. v. Delaware Cty. Bd. of Revision, 2024-Ohio-1566. · cites it 18× “126 did not amend R.C. §5717.05 which provides an additional avenue for an appeal of a board of revision decision to the county common pleas court "as an alternative to the appeal provided for in section 5717.”
Tower City Props. v. Cuyahoga Cnty. Bd. of Revision, 551 N.E.2d 122 (Ohio 1990). · cites it 10× “41(A)(1)(a), pursuant to which the appellant dismissed its common pleas court proceedings, does not apply to appeals under R.C. 5717.05. Appellant urges, rather, that it should be able to dismiss its appeals to common pleas court unilaterally.”
Olentangy Local Sch. Dist. Bd. of Edn. v. Delaware Cty. Bd. of Revision, 2024-Ohio-1563. · cites it 17× “126 did not amend R.C. §5717.05 which provides an additional avenue for an appeal of a board of revision decision to the county common pleas court "as an alternative to the appeal provided for in section 5717.”
Trebmal Constr., Inc. v. Cuyahoga Cnty. Bd. of Revision, 640 N.E.2d 601 (Ohio Ct. App. 8th Dist. 1994). · cites it 16× “The issue presented in these consolidated appeals is whether the Board of Tax Appeals (“BTA”) may permit the Cleveland Board of Education and Warrensville Heights Board of Education to dismiss their appeals to the BTA after the school boards had obtained dismissal of an opposing…”
Van De Hey v. Ashtabula Cty. Aud., 2023-Ohio-346, 208 N.E.3d 233. · cites it 27× “Van De Hey’s appeal because he failed to file a notice of appeal with the BOR pursuant to R.C. 5717.05. {¶2} Mr. Van De Hey presents four assignments of error, contending that the trial court erred (1) by failing to find that the BOR was estopped from seeking dismissal on…”
Gallick v. Franklin Cnty. Bd. of Revision, 2018-Ohio-818, 108 N.E.3d 237. · cites it 6× “Gallick appealed the BOR's decisions as to the valuations for the 2013 tax year to the trial court pursuant to R.C. 5717.05. {¶ 8} Although the trial court did not consolidate all the appeals into one case, the majority of the appeals proceeded similarly.”
Bedford City Schs. Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision, 2024-Ohio-1894. · cites it 10× “) Bedford Schools appealed,3 raising the following assignment of error for review: The court of common pleas acted contrary to Ohio law, when it ruled that (1) only R.C. 5717.05 may be used to appeal a board of revision decision to the common pleas court and (2) the appellant,…”
CABOT III-OH1M02, L.L.C. v. Franklin Cty. Bd. of Revision, 2013-Ohio-5301. · cites it 9× “{¶ 7} Appellant appealed the BOR's decision to the Franklin County Court of Common Pleas pursuant to R.C. 5717.05. In a decision and entry filed February 26, 2013, the common pleas court affirmed the BOR's decisions.”
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