Am. H. B. No. 47 Summary

• Extends the deadline for county boards of revision to hear and decide property tax complaints from 90 days to 180 days after the last day complaints may be filed under division (A)(1) or within 180 days after complaints filed within 30 days of auditor notice under division (B).

• Prohibits persons from filing complaints against a property's valuation in multiple years within an interim period unless alleging specific circumstances (property sale, casualty loss, substantial improvements, or 15% occupancy change) that occurred after the prior complaint's tax lien date.

• Allows complaints to be refiled if initially dismissed for unauthorized practice of law, and permits complaints to be refiled if withdrawn before being heard by the board.

• Prohibits dismissal of complaints for inaccurate property owner identification and requires the board of revision to exercise due diligence to notify the correct property owner.

• Applies to complaints filed for tax years beginning on or after the effective date of the act.