OH HB118

Amends Ohio Revised Code section 5715.19 to prohibit dismissal of property tax complaints based on failure to accurately identify the property owner.

Requires the county board of revision to exercise due diligence to notify the correct property owner when a complaint fails to accurately identify them.

Applies to complaints filed under section 5715.19 or section 5715.13 of the Revised Code regarding property valuations, assessments, and classifications.

Maintains existing procedures for property tax complaint filing deadlines (on or before March 31 of the ensuing tax year or date of closing for first half of taxes, whichever is later).