The county auditor shall approve or deny an application for reduction under section 4503.065 of the Revised Code and shall so notify the applicant not later than the first Monday in October. Notification shall be provided on a form prescribed by the tax commissioner. If a person believes that the person's application for reduction in taxes has been improperly denied or is for less than that to which the person is entitled, the person may file an appeal with the county board of revision no later than the thirty-first day of January of the following calendar year. The appeal shall be treated in the same manner as a complaint relating to the valuation or assessment of real property under Chapter 5715. of the Revised Code.
Effective Date: 04-09-2001; 2007 HB119 06-30-2007; 2008 HB130 04-07-2009Section: Previous 4503.06 4503.061 4503.062 4503.063 4503.064 4503.065 4503.066 4503.067 4503.068 4503.069 4503.0610 4503.0611 4503.07 4503.08 4503.09 Next
Last modified: October 10, 2016