Ohio Rev. Code » Chapter 727
Ohio Revised Code

Ohio Rev. Code § 727.16 (2026)

Assessment equalization board

✓ current as of May 2026
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Effective:
January 1, 1962
Latest Legislation:
House Bill 262 - 104th General Assembly
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In the event the owner of any lot or parcel of land to be assessed objects to the amount or apportionment of the estimated assessment or to the assessment against such lot or parcel, as provided in section 727.15 of the Revised Code, the legislative authority of the municipal corporation shall appoint an assessment equalization board, consisting of three disinterested freeholders of the municipal corporation, and shall fix the time and place for the hearing by such board of such objections, and the clerk of the legislative authority shall notify, by certified mail, the persons so objecting of the time and place of such hearing. Such notice shall be mailed at least five days before the date of such hearing. In the event that all lands within the municipal corporation are to be subject to assessment, the assessment equalization board shall consist of three disinterested freeholders from the county outside the municipal corporation.
Notes of Decisions
Cited in 3 cases, 1965–2010 · leading case: Beacon Journal Publ'g Co. v. City of Akron, 209 N.E.2d 399 (Ohio 1965).
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Beacon Journal Publ'g Co. v. City of Akron, 209 N.E.2d 399 (Ohio 1965). · cites it 2× “The board designated in paragraph C of the stipulation as the assessment equalization board was created by act of the General Assembly, Section 727.16 of the Revised Code, and is subject to the provisions of Section 121.”
Warren v. Rowland (In Re Rowland), 441 B.R. 281 (Bankr. S.D. Ohio 2010). “Sommer, Collier on Bankruptcy § 727.16[7] (16th ed. 2010). However, in this case Debtor has agreed with nearly all of the alleged facts.”
Abram v. City of Avon Lake, 904 N.E.2d 612 (Ohio Ct. App. 2008). · cites it 4× “The landowners’ argument focuses on R.C. 727.16. That section provides that “[a] municipal corporation shall appoint an assessment equalization board” if a landowner objects to the amount or apportionment of an assessment.”
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