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OH HB579
Bill
Status
5/29/2014
Primary Sponsor
Cheryl Grossman
Click for details
AI Summary
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Prohibits any party other than the original complainant from appearing, presenting evidence, or cross-examining witnesses at county board of revision hearings on property tax valuation disputes unless they call a county auditor representative or qualified appraiser as a witness.
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Applies the same restriction to appeals of board of revision decisions to the board of tax appeals and court of common pleas, requiring non-original parties to produce testimony from a county auditor representative or qualified appraiser to participate.
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Defines qualified appraisers as persons holding professional assessment organization designations, licensed or certified real estate appraisers under Chapter 4763, or licensed real estate brokers under Chapter 4735 who have appraised the property at issue.
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Allows boards of education and property owners made parties to valuation disputes under existing law to file responses but requires them to present a county auditor representative or qualified appraiser witness to participate in hearings.
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Applies to all complaints and appeals filed after the bill's effective date.
Legislative Description
To prohibit any party to a property tax valuation dispute, other than the original complainant, from appearing at a county board of revision hearing or subsequent appeal unless the party calls as a witness a representative of the county auditor or another qualified person who has appraised the property at issue.
Property tax valuation-board of revision hearings-auditor/appraiser to appear
Last Action
To Ways and Means
5/29/2014