Bill Text: OH HB491 | 2009-2010 | 128th General Assembly | Introduced

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Bill Title: To permit property tax complaints to be initiated only by the property owner.

Spectrum: Moderate Partisan Bill (Republican 6-1)

Status: (Introduced - Dead) 2010-04-14 - To Ways & Means [HB491 Detail]

Download: Ohio-2009-HB491-Introduced.html

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As Introduced

128th General Assembly Regular Session 2009-2010

H. B. No. 491

Representative Coley 

Cosponsors: Representatives Huffman, Adams, J., Ruhl, Combs, Okey, Snitchler 

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A BILL

To amend sections 307.699, 3735.67, 5715.19, 5715.27,

1

and 5717.01 of the Revised Code to permit property

2

tax complaints to be initiated only by the

3

property owner.

4

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1. That sections 307.699, 3735.67, 5715.19, 5715.27,	5
and 5717.01 of the Revised Code be amended to read as follows:	6

Sec. 307.699.  (A) As used in this section:

7

(1) "Sports facility" has the same meaning as in section	8
307.696 of the Revised Code.	9

(2) "Residual cash" has the same meaning as in division	10
(B)(5) of section 5709.081 of the Revised Code.	11

(B) Any political subdivision or subdivisions or any	12
corporation that owns a sports facility that is both constructed	13
under section 307.696 of the Revised Code and includes property	14
exempt from taxation under division (B) of section 5709.081 of the	15
Revised Code, shall make an annual service payment in lieu of	16
taxes on the exempt property for each tax year beginning with the	17
first tax year in which the facility or part thereof is used by a	18
major league professional athletic team for its home schedule. The	19
amount of the service payment for a tax year shall be determined	20
by the county auditor under division (D) of this section.	21

(C) On or before the first day of September each year, the	22
owner of property to which this section applies shall file both of	23
the following with the county auditor:	24

(1) A return in the same form as under section 5711.02 of the	25
Revised Code listing all its exempt tangible personal property as	26
of the first day of August of that year;	27

(2) An audited financial statement certified by the owner and	28
reflecting the actual receipts, revenue, expenses, expenditures,	29
net income, and residual cash derived from the property during the	30
most recently ended calendar year.	31

For the purposes of this section, the county auditor shall	32
determine the true value of the real and tangible personal	33
property owned by the political subdivision or subdivisions or the	34
corporation and included in the sports facility, including the	35
taxable portion thereof, by capitalizing at an appropriate rate	36
the net income of the owner derived from that property. The	37
auditor shall use the net income as certified in the owner's	38
financial statement, unless hethe auditor determines that the	39
amount so certified is inaccurate, in which event hethe auditor	40
shall determine the accurate amount of net income to be	41
capitalized. The county auditor shall compute net income before	42
debt service, and shall not include any revenue from county taxes	43
as defined in division (A)(1) of section 307.696 of the Revised	44
Code. The true value so determined shall be allocated between real	45
and tangible personal property and assessed for the purposes of	46
this section at the appropriate percentages provided by law for	47
determining taxable values.	48

Using information reported or determined under this division,	49
the county auditor shall determine the amount of putative taxes	50
for the property for that tax year. As used in this section,	51
"putative taxes" means the greater of one million dollars or the	52
amount of property taxes that would have been charged and payable	53
if all the real and tangible personal property owned by the	54
political subdivision or subdivisions or the corporation and	55
included in the sports facility was subject to taxation.	56

(D) On or before the date that is sixty days before the date	57
that the first payment of real property taxes are due without	58
penalty under Chapter 323. of the Revised Code each tax year, the	59
county auditor shall determine the amount of service payments for	60
that tax year for property to which this section applies in the	61
following manner:	62

(1) The county auditor shall deduct from the amount of	63
putative taxes under division (C) of this section any taxes	64
assessed against the taxable portion of the sports facility owned	65
by any of the entities in division (B)(1) of section 5709.081 of	66
the Revised Code, any amounts paid by a municipal corporation	67
under section 5709.082 of the Revised Code as a result of the	68
exempt property, and any amounts available in the construction	69
payments account established under division (G)(1) of this section	70
as are required to make the total deductions under this division	71
equal to one million dollars.	72

(2) The county auditor shall fix the amount of the service	73
payments for a tax year at the amount of the putative taxes minus	74
deductions under division (D)(1) of this section. However, any	75
amount of service payments required because the putative taxes	76
exceed one million dollars shall not exceed the amount of residual	77
cash of the owner of the exempt property as reported in division	78
(C) of this section that would otherwise accrue to the political	79
subdivision or subdivisions pursuant to division (B)(5) of section	80
5709.081 of the Revised Code if no service payments were imposed	81
under this section.	82

(3) If the exempt property is an improvement under division	83
(C)(2) of section 5709.081 of the Revised Code, the county auditor	84
shall determine the percentage which such improvement constitutes	85
of the total sports facility and shall substitute for the	86
one-million-dollar amount, wherever it appears in this section, an	87
amount equal to such percentage multiplied by one million dollars.	88
The percentage shall be determined by dividing the reproduction	89
cost new of the improvement by the reproduction cost new of the	90
total sports facility including the improvement, owned by any of	91
the entities under division (B)(1) of section 5709.081 of the	92
Revised Code.	93

(E) On or before the date that is sixty days before the date	94
that the first payment of real property taxes are due without	95
penalty under Chapter 323. of the Revised Code each tax year, the	96
county auditor shall certify and send notice by certified mail to	97
the owner of the property of the amount and the calculation of the	98
service payments charged that tax year, including the separate	99
valuations determined for the real and tangible personal property,	100
the capitalization rate used, the separate deductions allowed	101
under division (D) of this section, and any claimed inaccuracies	102
in net income determined under division (C) of this section.	103

The service payments for a tax year shall be charged and	104
collected in the same manner as real property taxes for that tax	105
year. Revenue collected as service payments shall be distributed	106
to the taxing districts that would have received property tax	107
revenue from the exempt property if it was not exempt, for the tax	108
year for which the payments are made, in the same proportions as	109
property taxes are distributed. However, if the sum of the	110
deductions allowed under division (D) of this section and the	111
service payments exceeds one million dollars, any service payments	112
in excess of one million dollars shall first be paid to the	113
municipal corporation to reimburse it for the payments made under	114
section 5709.082 of the Revised Code from the inception of such	115
payments. Any such payments to the municipal corporation shall be	116
deducted from the municipal payments account established under	117
division (G)(2) of this section.	118

(F) The owner of property exempt from taxation under section	119
5709.081 of the Revised Code or persons and political subdivisions	120
entitled to file complaints under section 5715.19 of the Revised	121
Codeany of the taxing districts may appeal the determination of	122
the annual service payments required by this section to the board	123
of revision in the county in which the exempt property is located	124
within the time period for filing complaints under section 5715.19	125
of the Revised Code. The appeal shall be taken by filing a	126
complaint with that board which need not be on the form prescribed	127
for other complaints filed under section 5715.19 of the Revised	128
Code but which shall include an identification of the exempt	129
property, a copy of the auditor's certification to the owner, a	130
calculation of the service payments claimed to be correct and a	131
statement of the errors in the auditor's determination. Upon	132
receipt of such complaint, the board of revision shall notify the	133
county auditor of the county in which the exempt property is	134
located, who shall, within thirty days of such notice, certify to	135
the board of revision a transcript of the record of the	136
proceedings of the county auditor pertaining to the determination	137
of the annual service payments. Any complaint filed under this	138
section shall be regarded as a complaint for the purposes of	139
divisions (B), (C), (E), (F), (G), and (H) of section 5715.19 of	140
the Revised Code. The board of revision shall order the hearing of	141
evidence and shall determine the amount of service payments due	142
and payable pursuant to this section.	143

(G) The county auditor of the county in which the exempt	144
property is located shall establish the following two accounts:	145

(1) A construction payments account to which shall be posted	146
all payments made by a municipal corporation pursuant to section	147
5709.082 of the Revised Code on account of such property derived	148
from persons employed at the site of the sports facility in the	149
construction of the facility. Deductions shall be made from such	150
account as provided in division (D) of this section until the	151
amounts so posted are exhausted;.	152

(2) A municipal payments reimbursement account to which shall	153
be posted all payments made by a municipal corporation pursuant to	154
section 5709.082 of the Revised Code on account of such property	155
including those posted under division (G)(1) of this section.	156
Deductions shall be made from the municipal payments reimbursement	157
account for reimbursements to the municipal corporation made under	158
division (E) of this section until the amounts posted are	159
exhausted.	160

Sec. 3735.67.  (A) The owner of real property located in a	161
community reinvestment area and eligible for exemption from	162
taxation under a resolution adopted pursuant to section 3735.66 of	163
the Revised Code may file an application for an exemption from	164
real property taxation of a percentage of the assessed valuation	165
of a new structure or remodeling, completed after the effective	166
date of the resolution adopted pursuant to section 3735.66 of the	167
Revised Code, with the housing officer designated pursuant to	168
section 3735.66 of the Revised Code for the community reinvestment	169
area in which the property is located. If any part of the new	170
structure or remodeling that would be exempted is of real property	171
to be used for commercial or industrial purposes, the legislative	172
authority and the owner of the property shall enter into a written	173
agreement pursuant to section 3735.671 of the Revised Code prior	174
to commencement of construction or remodeling; if such an	175
agreement is subject to approval by the board of education of the	176
school district within the territory of which the property is or	177
will be located, the agreement shall not be formally approved by	178
the legislative authority until the board of education approves	179
the agreement in the manner prescribed by that section.	180

(B) The housing officer shall verify the construction of the	181
new structure or the cost of the remodeling and the facts asserted	182
in the application. The housing officer shall determine whether	183
the construction or the cost of the remodeling meets the	184
requirements for an exemption under this section. In cases	185
involving a structure of historical or architectural significance,	186
the housing officer shall not determine whether the remodeling	187
meets the requirements for a tax exemption unless the	188
appropriateness of the remodeling has been certified, in writing,	189
by the society, association, agency, or legislative authority that	190
has designated the structure or by any organization or person	191
authorized, in writing, by such society, association, agency, or	192
legislative authority to certify the appropriateness of the	193
remodeling.	194

(C) If the construction or remodeling meets the requirements	195
for exemption, the housing officer shall forward the application	196
to the county auditor with a certification as to the division of	197
this section under which the exemption is granted, and the period	198
and percentage of the exemption as determined by the legislative	199
authority pursuant to that division. If the construction or	200
remodeling is of commercial or industrial property and the	201
legislative authority is not required to certify a copy of a	202
resolution under section 3735.671 of the Revised Code, the housing	203
officer shall comply with the notice requirements prescribed under	204
section 5709.83 of the Revised Code, unless the board has adopted	205
a resolution under that section waiving its right to receive such	206
a notice.	207

(D) Except as provided in division (F) of this section, the	208
tax exemption shall first apply in the year the construction or	209
remodeling would first be taxable but for this section. In the	210
case of remodeling that qualifies for exemption, a percentage, not	211
to exceed one hundred per cent, of the amount by which the	212
remodeling increased the assessed value of the structure shall be	213
exempted from real property taxation. In the case of construction	214
of a structure that qualifies for exemption, a percentage, not to	215
exceed one hundred per cent, of the assessed value of the	216
structure shall be exempted from real property taxation. In either	217
case, the percentage shall be the percentage set forth in the	218
agreement if the structure or remodeling is to be used for	219
commercial or industrial purposes, or the percentage set forth in	220
the resolution describing the community reinvestment area if the	221
structure or remodeling is to be used for residential purposes.	222

The construction of new structures and the remodeling of	223
existing structures are hereby declared to be a public purpose for	224
which exemptions from real property taxation may be granted for	225
the following periods:	226

(1) For every dwelling containing not more than two family	227
units located within the same community reinvestment area and upon	228
which the cost of remodeling is at least two thousand five hundred	229
dollars, a period to be determined by the legislative authority	230
adopting the resolution describing the community reinvestment area	231
where the dwelling is located, but not exceeding ten years unless	232
extended pursuant to division (D)(3) of this section;	233

(2) For every dwelling containing more than two units and	234
commercial or industrial properties, located within the same	235
community reinvestment area, upon which the cost of remodeling is	236
at least five thousand dollars, a period to be determined by the	237
legislative authority adopting the resolution, but not exceeding	238
twelve years unless extended pursuant to division (D)(3) of this	239
section;	240

(3) The period of exemption for a dwelling described in	241
division (D)(1) or (2) of this section may be extended by a	242
legislative authority for up to an additional ten years if the	243
dwelling is a structure of historical or architectural	244
significance, is a certified historic structure that has been	245
subject to federal tax treatment under 26 U.S.C. 47 and 170(h),	246
and units within the structure have been leased to individual	247
tenants for five consecutive years;	248

(4) Except as provided in division (F) of this section, for	249
construction of every dwelling, and commercial or industrial	250
structure located within the same community reinvestment area, a	251
period to be determined by the legislative authority adopting the	252
resolution, but not exceeding fifteen years.	253

(E) Any person, board, or officer authorized by section	254
5715.19 of the Revised Code to file complaints with the county	255
board of revision, the board of county commissioners, the	256
prosecuting attorney or treasurer of the county, the board of	257
township trustees of any township with territory in the county,	258
the board of education of any school district with any territory	259
in the county, or the mayor or legislative authority of a	260
municipal corporation with any territory in the county, may file a	261
complaint with the housing officer challenging the continued	262
exemption of any property granted an exemption under this section.	263
A complaint against exemption shall be filed prior to the	264
thirty-first day of December of the tax year for which taxation of	265
the property is requested. The housing officer shall determine	266
whether the property continues to meet the requirements for	267
exemption and shall certify the housing officer's findings to the	268
complainant. If the housing officer determines that the property	269
does not meet the requirements for exemption, the housing officer	270
shall notify the county auditor, who shall correct the tax list	271
and duplicate accordingly.	272

(F) The owner of a dwelling constructed in a community	273
reinvestment area may file an application for an exemption after	274
the year the construction first became subject to taxation. The	275
application shall be processed in accordance with the procedures	276
prescribed under this section and shall be granted if the	277
construction that is the subject of the application otherwise	278
meets the requirements for an exemption under this section. If	279
approved, the exemption sought in the application first applies in	280
the year the application is filed. An exemption approved pursuant	281
to this division continues only for those years remaining in the	282
period described in division (D)(4) of this section. No exemption	283
may be claimed for any year in that period that precedes the year	284
in which the application is filed.	285

Sec. 5715.19.  (A) As used in this section, "member" has the	286
same meaning as in section 1705.01 of the Revised Code.	287

(1) Subject to division (A)(2) of this section, a complaint	288
against any of the following determinations for the current tax	289
year shall be filed with the county auditor on or before the	290
thirty-first day of March of the ensuing tax year or the date of	291
closing of the collection for the first half of real and public	292
utility property taxes for the current tax year, whichever is	293
later:	294

(a) Any classification made under section 5713.041 of the	295
Revised Code;	296

(b) Any determination made under section 5713.32 or 5713.35	297
of the Revised Code;	298

(c) Any recoupment charge levied under section 5713.35 of the	299
Revised Code;	300

(d) The determination of the total valuation or assessment of	301
any parcel that appears on the tax list, except parcels assessed	302
by the tax commissioner pursuant to section 5727.06 of the Revised	303
Code;	304

(e) The determination of the total valuation of any parcel	305
that appears on the agricultural land tax list, except parcels	306
assessed by the tax commissioner pursuant to section 5727.06 of	307
the Revised Code;	308

(f) Any determination made under division (A) of section	309
319.302 of the Revised Code.	310

Any person owning taxable real property in the county or in a	311
taxing district with territory in the county; such a person's	312
spouse; an individual who is retained by such a person and who	313
holds a designation from a professional assessment organization,	314
such as the institute for professionals in taxation, the national	315
council of property taxation, or the international association of	316
assessing officers; a public accountant who holds a permit under	317
section 4701.10 of the Revised Code, a general or residential real	318
estate appraiser licensed or certified under Chapter 4763. of the	319
Revised Code, or a real estate broker licensed under Chapter 4735.	320
of the Revised Code, who is retained by such a person; if the	321
person is a firm, company, association, partnership, limited	322
liability company, or corporation, an officer, a salaried	323
employee, a partner, or a member of that person; or, if the person	324
is a trust, a trustee of the trust; the board of county	325
commissioners; the prosecuting attorney or treasurer of the	326
county; the board of township trustees of any township with	327
territory within the county; the board of education of any school	328
district with any territory in the county; or the mayor or	329
legislative authority of any municipal corporation with any	330
territory in the county, may file such a complaint regarding any	331
such determination affecting any real property owned by the person	332
in the county, except that a person owning taxable real property	333
in another county may file such a complaint only with regard to	334
any such determination affecting real property in the county that	335
is located in the same taxing district as that person's real	336
property is located. The county auditor shall present to the	337
county board of revision all complaints filed with the auditor.	338

(2) As used in division (A)(2) of this section, "interim	339
period" means, for each county, the tax year to which section	340
5715.24 of the Revised Code applies and each subsequent tax year	341
until the tax year in which that section applies again.	342

No person, board, or officer shall file a complaint against	343
the valuation or assessment of any parcel that appears on the tax	344
list if itthe person filed a complaint against the valuation or	345
assessment of that parcel for any prior tax year in the same	346
interim period, unless the person, board, or officer alleges that	347
the valuation or assessment should be changed due to one or more	348
of the following circumstances that occurred after the tax lien	349
date for the tax year for which the prior complaint was filed and	350
that the circumstances were not taken into consideration with	351
respect to the prior complaint:	352

(a) The property was sold in an arm's length transaction, as	353
described in section 5713.03 of the Revised Code;	354

(b) The property lost value due to some casualty;

355

(c) Substantial improvement was added to the property;

356

(d) An increase or decrease of at least fifteen per cent in	357
the property's occupancy has had a substantial economic impact on	358
the property.	359

(3) If a county board of revision, the board of tax appeals,	360
or any court dismisses a complaint filed under this section or	361
section 5715.13 of the Revised Code for the reason that the act of	362
filing the complaint was the unauthorized practice of law or the	363
person filing the complaint was engaged in the unauthorized	364
practice of law, the party affected by a decrease in valuation or	365
the party's agent, or the person owning taxable real property in	366
the county or in a taxing district with territory in the county,	367
may refile the complaint, notwithstanding division (A)(2) of this	368
section.	369

(B) Within thirty days after the last date such complaints	370
may be filed, the auditor shall give notice of each complaint in	371
which the stated amount of overvaluation, undervaluation,	372
discriminatory valuation, illegal valuation, or incorrect	373
determination is at least seventeen thousand five hundred dollars	374
to each property owner whose property is the subject of the	375
complaint, if the complaint was not filed by the owner or the	376
owner's spouse, and to each board of education whose school	377
district may be affected by the complaint. Within thirty days	378
after receiving such notice, a board of education; a property	379
owner; the owner's spouse; an individual who is retained by such	380
an owner and who holds a designation from a professional	381
assessment organization, such as the institute for professionals	382
in taxation, the national council of property taxation, or the	383
international association of assessing officers; a public	384
accountant who holds a permit under section 4701.10 of the Revised	385
Code, a general or residential real estate appraiser licensed or	386
certified under Chapter 4763. of the Revised Code, or a real	387
estate broker licensed under Chapter 4735. of the Revised Code,	388
who is retained by such a person; or, if the property owner is a	389
firm, company, association, partnership, limited liability	390
company, corporation, or trust, an officer, a salaried employee, a	391
partner, a member, or trustee of that property owner, may file a	392
complaint in support of or objecting to the amount of alleged	393
overvaluation, undervaluation, discriminatory valuation, illegal	394
valuation, or incorrect determination stated in a previously filed	395
complaint or objecting to the current valuation. Upon the filing	396
of a complaint under this division, the board of education or the	397
property owner shall be made a party to the action.	398

(C) Each board of revision shall notify any complainant and	399
also the property owner, if the property owner's address is known,	400
when a complaint is filed by one other than the property owner, by	401
certified mail, not less than ten days prior to the hearing, of	402
the time and place the same will be heard. The board of revision	403
shall hear and render its decision on a complaint within ninety	404
days after the filing thereof with the board, except that if a	405
complaint is filed within thirty days after receiving notice from	406
the auditor as provided in division (B) of this section, the board	407
shall hear and render its decision within ninety days after such	408
filing.	409

(D) The determination of any such complaint shall relate back	410
to the date when the lien for taxes or recoupment charges for the	411
current year attached or the date as of which liability for such	412
year was determined. Liability for taxes and recoupment charges	413
for such year and each succeeding year until the complaint is	414
finally determined and for any penalty and interest for nonpayment	415
thereof within the time required by law shall be based upon the	416
determination, valuation, or assessment as finally determined.	417
Each complaint shall state the amount of overvaluation,	418
undervaluation, discriminatory valuation, illegal valuation, or	419
incorrect classification or determination upon which the complaint	420
is based. The treasurer shall accept any amount tendered as taxes	421
or recoupment charge upon property concerning which a complaint is	422
then pending, computed upon the claimed valuation as set forth in	423
the complaint. If a complaint filed under this section for the	424
current year is not determined by the board within the time	425
prescribed for such determination, the complaint and any	426
proceedings in relation thereto shall be continued by the board as	427
a valid complaint for any ensuing year until such complaint is	428
finally determined by the board or upon any appeal from a decision	429
of the board. In such case, the original complaint shall continue	430
in effect without further filing by the original taxpayer, the	431
original taxpayer's assignee, or any other person or entity	432
authorized to file a complaint under this sectionparties to the	433
action.	434

(E) If a taxpayer files a complaint as to the classification,	435
valuation, assessment, or any determination affecting the	436
taxpayer's own propertyunder this section and tenders less than	437
the full amount of taxes or recoupment charges as finally	438
determined, an interest charge shall accrue as follows:	439

(1) If the amount finally determined is less than the amount	440
billed but more than the amount tendered, the taxpayer shall pay	441
interest at the rate per annum prescribed by section 5703.47 of	442
the Revised Code, computed from the date that the taxes were due	443
on the difference between the amount finally determined and the	444
amount tendered. This interest charge shall be in lieu of any	445
penalty or interest charge under section 323.121 of the Revised	446
Code unless the taxpayer failed to file a complaint and tender an	447
amount as taxes or recoupment charges within the time required by	448
this section, in which case section 323.121 of the Revised Code	449
applies.	450

(2) If the amount of taxes finally determined is equal to or	451
greater than the amount billed and more than the amount tendered,	452
the taxpayer shall pay interest at the rate prescribed by section	453
5703.47 of the Revised Code from the date the taxes were due on	454
the difference between the amount finally determined and the	455
amount tendered, such interest to be in lieu of any interest	456
charge but in addition to any penalty prescribed by section	457
323.121 of the Revised Code.	458

(F) Upon request of a complainant, the tax commissioner shall	459
determine the common level of assessment of real property in the	460
county for the year stated in the request that is not valued under	461
section 5713.31 of the Revised Code, which common level of	462
assessment shall be expressed as a percentage of true value and	463
the common level of assessment of lands valued under such section,	464
which common level of assessment shall also be expressed as a	465
percentage of the current agricultural use value of such lands.	466
Such determination shall be made on the basis of the most recent	467
available sales ratio studies of the commissioner and such other	468
factual data as the commissioner deems pertinent.	469

(G) A complainant shall provide to the board of revision all	470
information or evidence within the complainant's knowledge or	471
possession that affects the real property that is the subject of	472
the complaint. A complainant who fails to provide such information	473
or evidence is precluded from introducing it on appeal to the	474
board of tax appeals or the court of common pleas, except that the	475
board of tax appeals or court may admit and consider the evidence	476
if the complainant shows good cause for the complainant's failure	477
to provide the information or evidence to the board of revision.	478

(H) In case of the pendency of any proceeding in court based	479
upon an alleged excessive, discriminatory, or illegal valuation or	480
incorrect classification or determination, the taxpayer may tender	481
to the treasurer an amount as taxes upon property computed upon	482
the claimed valuation as set forth in the complaint to the court.	483
The treasurer may accept the tender. If the tender is not	484
accepted, no penalty shall be assessed because of the nonpayment	485
of the full taxes assessed.	486

Sec. 5715.27.  (A) Except as provided in section 3735.67 of	487
the Revised Code, the owner, a vendee in possession under a	488
purchase agreement or a land contract, the beneficiary of a trust,	489
or a lessee for an initial term of not less than thirty years of	490
any property may file an application with the tax commissioner, on	491
forms prescribed by the commissioner, requesting that such	492
property be exempted from taxation and that taxes, interest, and	493
penalties be remitted as provided in division (C) of section	494
5713.08 of the Revised Code.	495

(B) The board of education of any school district may request	496
the tax commissioner to provide it with notification of	497
applications for exemption from taxation for property located	498
within that district. If so requested, the commissioner shall send	499
to the board on a monthly basis reports that contain sufficient	500
information to enable the board to identify each property that is	501
the subject of an exemption application, including, but not	502
limited to, the name of the property owner or applicant, the	503
address of the property, and the auditor's parcel number. The	504
commissioner shall mail the reports by the fifteenth day of the	505
month following the end of the month in which the commissioner	506
receives the applications for exemption.	507

(C) A board of education that has requested notification	508
under division (B) of this section may, with respect to any	509
application for exemption of property located in the district and	510
included in the commissioner's most recent report provided under	511
that division, file a statement with the commissioner and with the	512
applicant indicating its intent to submit evidence and participate	513
in any hearing on the application. The statements shall be filed	514
prior to the first day of the third month following the end of the	515
month in which that application was docketed by the commissioner.	516
A statement filed in compliance with this division entitles the	517
district to submit evidence and to participate in any hearing on	518
the property and makes the district a party for purposes of	519
sections 5717.02 to 5717.04 of the Revised Code in any appeal of	520
the commissioner's decision to the board of tax appeals.	521

(D) The commissioner shall not hold a hearing on or grant or	522
deny an application for exemption of property in a school district	523
whose board of education has requested notification under division	524
(B) of this section until the end of the period within which the	525
board may submit a statement with respect to that application	526
under division (C) of this section. The commissioner may act upon	527
an application at any time prior to that date upon receipt of a	528
written waiver from each such board of education, or, in the case	529
of exemptions authorized by section 725.02, 1728.10, 5709.40,	530
5709.41, 5709.411, 5709.62, 5709.63, 5709.632, 5709.73, 5709.78,	531
5709.84, or 5709.88 of the Revised Code, upon the request of the	532
property owner. Failure of a board of education to receive the	533
report required in division (B) of this section shall not void an	534
action of the commissioner with respect to any application. The	535
commissioner may extend the time for filing a statement under	536
division (C) of this section.	537

(E) A complaint may also be filed with the commissioner by	538
anyAny person, board, or officer authorized by section 5715.19 of	539
the Revised Code to file complaints with the county board of	540
revision, the board of county commissioners, the prosecuting	541
attorney or treasurer of the county, the board of township	542
trustees of any township with territory in the county, the board	543
of education of any school district with any territory in the	544
county, or the mayor or legislative authority of a municipal	545
corporation with any territory in the county may file a complaint	546
with the commissioner against the continued exemption of any	547
property granted exemption by the commissioner under this section.	548

(F) An application for exemption and a complaint against	549
exemption shall be filed prior to the thirty-first day of December	550
of the tax year for which exemption is requested or for which the	551
liability of the property to taxation in that year is requested.	552
The commissioner shall consider such application or complaint in	553
accordance with procedures established by the commissioner,	554
determine whether the property is subject to taxation or exempt	555
therefrom, and certify the commissioner's findings to the auditor,	556
who shall correct the tax list and duplicate accordingly. If a tax	557
certificate has been sold under section 5721.32 or 5721.33 of the	558
Revised Code with respect to property for which an exemption has	559
been requested, the tax commissioner shall also certify the	560
findings to the county treasurer of the county in which the	561
property is located.	562

(G) Applications and complaints, and documents of any kind	563
related to applications and complaints, filed with the tax	564
commissioner under this section, are public records within the	565
meaning of section 149.43 of the Revised Code.	566

(H) If the commissioner determines that the use of property	567
or other facts relevant to the taxability of property that is the	568
subject of an application for exemption or a complaint under this	569
section has changed while the application or complaint was	570
pending, the commissioner may make the determination under	571
division (F) of this section separately for each tax year	572
beginning with the year in which the application or complaint was	573
filed or the year for which remission of taxes under division (C)	574
of section 5713.08 of the Revised Code was requested, and	575
including each subsequent tax year during which the application or	576
complaint is pending before the commissioner.	577

Sec. 5717.01.  An appeal from a decision of a county board of	578
revision may be taken to the board of tax appeals within thirty	579
days after notice of the decision of the county board of revision	580
is mailed as provided in division (A) of section 5715.20 of the	581
Revised Code. Such an appeal may be taken by the county auditor,	582
the tax commissioner, or any board, legislative authority, public	583
officialthe board of education of any school district in which	584
the parcel that is the subject of the decision is located, or a	585
taxpayer authorized by section 5715.19 of the Revised Code to file	586
complaints against valuations or assessments with the auditor.	587
Such appeal shall be taken by the filing of a notice of appeal, in	588
person or by certified mail, express mail, or authorized delivery	589
service, with the board of tax appeals and with the county board	590
of revision. If notice of appeal is filed by certified mail,	591
express mail, or authorized delivery service as provided in	592
section 5703.056 of the Revised Code, the date of the United	593
States postmark placed on the sender's receipt by the postal	594
service or the date of receipt recorded by the authorized delivery	595
service shall be treated as the date of filing. Upon receipt of	596
such notice of appeal such county board of revision shall by	597
certified mail notify all persons thereof who were parties to the	598
proceeding before such county board of revision, and shall file	599
proof of such notice with the board of tax appeals. The county	600
board of revision shall thereupon certify to the board of tax	601
appeals a transcript of the record of the proceedings of the	602
county board of revision pertaining to the original complaint, and	603
all evidence offered in connection therewith. Such appeal may be	604
heard by the board of tax appeals at its offices in Columbus or in	605
the county where the property is listed for taxation, or the board	606
of tax appeals may cause its examiners to conduct such hearing and	607
to report to it their findings for affirmation or rejection.	608

The board of tax appeals may order the appeal to be heard on	609
the record and the evidence certified to it by the county board of	610
revision, or it may order the hearing of additional evidence, and	611
it may make such investigation concerning the appeal as it deems	612
proper.	613

Section 2. That existing sections 307.699, 3735.67, 5715.19,	614
5715.27, and 5717.01 of the Revised Code are hereby repealed.	615