us-oh/stat
Ohio Rev. Code § 5715.02
Members of county board of revision - hearing board - quorum - power to administer oaths
The county treasurer, county auditor, and a member of the board of county commissioners selected by the board of county commissioners shall constitute the county board of revision, or they may provide for one or more hearing boards when they deem the creation of such to be necessary to the expeditious hearing of valuation complaints. Each such official may appoint one qualified employee from the official's office to serve in the official's place and stead on each such board for the purpose of hearing complaints as to the value of real property only, each such hearing board has the same authority to hear and decide complaints and sign the journal as the board of revision, and shall proceed in the manner provided for the board of revision by sections 5715.08 to 5715.20 of the Revised Code. Any decision by a hearing board shall be the decision of the board of revision.
A majority of a county board of revision or hearing board shall constitute a quorum to hear and determine any complaint, and any vacancy shall not impair the right of the remaining members of such board, whether elected officials or appointees, to exercise all the powers thereof so long as a majority remains.
Each member of a county board of revision or hearing board may administer oaths.
Source: view the official text
In this chapter (40 sections)
- 5715.01 · Tax commissioner to supervise assessments by county auditors…
- 5715.02 · Members of county board of revision - hearing board - quorum…
- 5715.03 · Payment of compensation and expenses
- 5715.04 · Office hours - conditions of employment
- 5715.05 · Offices, equipment, and supplies
- 5715.06 · Number of experts - compensation - civil service
- 5715.07 · Public inspection of documents relating to assessments
- 5715.08 · Minutes of meetings - preservation of minutes and evidence
- 5715.09 · Organization of county board of revision - meetings - record
- 5715.10 · Valuation of real property - county board of revision may…
- 5715.11 · Duty of county board of revision to hear complaints
- 5715.012 · Sales assessment ratio studies
- 5715.12 · Duty to give notice before increasing valuation - service
- 5715.13 · Application for decrease in valuation; electronic complaint…
- 5715.14 · Action certified to auditor - correction of tax lists
- 5715.15 · Omissions or incorrect valuation reported to county auditor -…
- 5715.16 · County board of revision to make necessary corrections in…
- 5715.17 · Notice that work of equalization completed - county auditor…
- 5715.18 · Additional notice of change in assessment
- 5715.19 · Complaint against valuation or assessment - determination of…
- 5715.20 · Certification of action of county board of revision - time…
- 5715.21 · Payment of tax shall not abate complaint or appeal
- 5715.22 · Credit and repayment of overpaid taxes
- 5715.23 · Abstract of real property transmitted to tax commissioner
- 5715.24 · Review of assessment by tax commissioner - change of…
- 5715.25 · Statement to county auditor of change in aggregate value
- 5715.26 · County auditor to adjust valuation and transmit adjusted…
- 5715.27 · Application for exemption - rights of board of education -…
- 5715.28 · Decisions by department of taxation shall be binding
- 5715.29 · Rules, orders and instructions of tax commissioner
- 5715.30 · Tax commissioner shall furnish forms
- 5715.31 · Power of tax commissioner to compel obedience to orders
- 5715.32 · Power to require conferences
- 5715.33 · Sexennial reappraisal - reassessment of improperly assessed…
- 5715.34 · Duty of county auditor to make reassessment
- 5715.35 · Compilation, publication, and distribution of tax laws by tax…
- 5715.36 · County to pay assessment and hearing expenses of tax…
- 5715.37 · Tax commissioner to appear in court cases involving valuations
- 5715.38 · Proceedings to remedy improper administration
- 5715.39 · Remittance of illegally assessed taxes or late payment penalty