OH HB435

Amends section 5717.05 of the Revised Code to expand appeal rights for county board of revision decisions to the county court of common pleas.

Allows any board, legislative authority, or person authorized to appeal to the Board of Tax Appeals to instead appeal directly to the court of common pleas as an alternative.

Requires notice of appeal to be filed with both the court and the county board within thirty days after notice of the board's decision is mailed.

Establishes that whichever forum receives the first notice of appeal (court or Board of Tax Appeals) has exclusive jurisdiction over the appeal.

Permits the court to hear appeals on the record or with additional evidence, and authorizes the court to determine taxable value, correct discriminatory valuations, and certify judgments to the county auditor for tax list corrections.