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Author By Christopher P. FinneyPosted on

Ohio law changes on right to appeal after failure to appear at Board of Revision hearing

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The scenario is as follows: A party files a formal appeal of his property’s tax valuation before one of Ohio’s 88 Boards of Revision and then fails to appear to prosecute his case.  It would seem automatic that the case is dismissed, and the complainant would have no right of appeal.

But Ohio is unique in that new evidence can be presented before the Board of tax Appeals following a win or loss at the Board of Revision.  It’s not exactly a trial de novo, but it’s close.

Thus, the question recently before the Ohio Supreme Court was whether a complainant in that circumstance has the right to appear before the Board of Tax Appeals to challenge the Board of Revision dismissal, and still seek a reduction in valuation.

Prior precedent of the Ohio Supreme Court said definitively “no.”  LCL Income Properties v. Rhodes, 1995.  However, as Court News Ohio reports here, the Ohio Supreme Court’s decision on July 2 in Ginter v. Auglaise County Board of Revision changes all that, and now the complainant will have a second bite at the apple at the Board of Tax Appeals.

Chris Finney
Attorney | ‭513-943-6655 | chris@finneylawfirm.isoc.net |  + posts