OH HB412

Amends sections 5705.341, 5715.19, 5717.01, 5717.011, and 5717.02 of the Revised Code to require publication of mailing addresses for filing tax complaints and appeals on websites.

Board of tax appeals must publish the address for filing notices of appeal by certified mail on its website and accept late appeals sent before the deadline to an incorrect published address.

County boards of revision must publish the address for filing complaints by mail or certified mail on their websites and accept late complaints sent before the deadline to an incorrect published address.

Each affected board must provide written notice electronically or by mail to appellants/complainants confirming receipt of their filings.

Applies to appeals regarding property tax valuations, assessments, budget commission actions, and determinations by the tax commissioner and other administrative bodies.