Board of Revision
1512 South Hwy 68, Suite B300
Urbana, Ohio 43078
937-484-1600
County Commissioner, President
Champaign County Treasurer
Champaign County Auditor
The auditor also serves as secretary to this board.
Forms
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CHAMPAIGN COUNTY AUDITOR'S OFFICE
BOARD OF REVISION COMPLAINT PROCEDURES
MANUFACTURED OR MOBILE HOME
Adopted:March 1991
Revised:January 2002
COMPLAINT FILING
A complaint for the current tax year may be made to the Board of Revision (BOR). The form `Complaint Against the Assessment of a Manufactured or Mobile Home Taxed Like Real Property' (DTE 1M) must be used.
Forms and instructions for completion are located at the public counter of the County Auditor's office. If requested, a form will be mailed. As a reference for the complainant, a letter from the Board of Revision (AUD 051M) is also handed out. The letter details what types of evidence will substantiate a complaint.
The forms are filed with the County Auditor. The counter clerk marks the date received on the form and assigns a sequential number. The filing deadline for a complaint is March 31 (If March 31 falls on a weekend, the deadline is extended to the following Monday).
COMPLAINT TO BE FILED NOT MORE THAN ONCE EVERY 3 YEARS
Per Ohio Revised Code 5715.19 (A) (2), a complaint may be filed only once during a triennial period unless certain circumstances occur, i.e., sale of the home. If a complaint is filed more often, a hearing is denied and notice (AUD 080M) is given to the complainant.
BOR TIME PERIOD (5715.19) (C)
"The Board of Revision shall hear and render its decision on a complaint within ninety days after the filing thereof with the board, except that if a complaint is filed within thirty days after receiving notice from the Auditor as provided in division (B) of this section, the board shall hear and render its decision within ninety days after such filing" ORC 5715.19 (C).
ASSIGNING BOR NUMBERS
Every complaint form filed with the County Auditor is assigned a BOR number that consists of 4
parts __-__-_-__. The first field indicates the year of the BOR hearing. The second field
indicates the taxing district of the property in question. The third field indicates the home is a
Manufactured or Mobile Home. The fourth field is a sequential number assigned.
COMPLAINTS IN EXCESS OF $17,500 TAXABLE VALUE (5715.191 (B)
Within 30 days after March 31, school districts are sent a notice (AUD 057) of all complaints filed (in their district) in excess of $17,500 taxable value. The notice and copy of the complaint are sent certified mail. A copy of the notice is attached to the BOR File of the Complaint.
Also under this section, the homeowner is to be notified if he is not the complainant. The owner is sent, via certified mail, a notice (AUD 059M) and copy of the complaint filed. A copy of the notice and certified mail receipt are attached to the BOR File of the Complaint.
BOR RECAP WORKSHEET
The BOR recap worksheet (AUD 052M) is the control log for all MH BOR cases. It is created by entering the BOR #, registration #, complainant, and original tax value. As determined, additional information is added to the schedule; these are: hearing date, hearing time, and BOR tax value. The tax value changes are calculated when all the information is entered. A final copy is kept with the BOR files.
SEPARATING BOR CASES
After the information from the complaint is entered into the BOR recap worksheet, the MH registration record is pulled and paper clipped to the complaint. The complaints are separated by district number.
BOR FILE OF THE COMPLAINT
A file for each BOR complaint is created. It contains the complaint form, evidence filed by complainant with the form, and a copy of the registration record.
The recap worksheet is attached as the top sheet of the file. (In cases where the complaint involves multiple registrations, the Multiple Registrations Worksheet (AUD 062M) is also used). The worksheet has a section which recaps the Appraisers' work for the BOR case, i.e.: present value, requested value, comparable sales, field cheeks, etc., and a section for BOR hearing comments and decisions.
BOR HEARINGS
Once the preparation work has been completed, BOR hearings are scheduled for all cases. Not less than ten days prior to the hearing, the complainant is sent by certified mail a hearing notice (AUD 050M) and a letter (AUD 051M) from the Board of Revision suggesting what type of evidence would be useful at the hearing. A copy of form AUD 050M and the certified mail receipt are attached to the BOR File of the Complaint.
Cases involving arms-length transactions or measurement discrepancies are heard first by the Board. In those cases, the evidence speaks for itself and the board can review the case much more quickly than other cases. In such cases the Board may also agree to negotiate a settlement prior to the hearing, thus negating the need for a hearing. A settlement agreement form is required to be signed by the complainant.
NOTICE OF BOR HEARING IF HOME-OWNER NOT COMPLAINANT
Pursuant to Ohio Revised Code, Section 5715.19 (C), when a home-owner is not the complainant of a Board of Revision case, the home-owner is sent a notice (AUD 058M) of the hearing at least ten days prior. A copy of the notice and certified return receipt are attached to the BOR File of the Complaint.
BOR HEARING WITH COUNTER COMPLAINTS
If a school district files a counter complaint for or against a complaint, the school district complaint is assigned a separate BOR number. The two BOR cases are scheduled for the same hearing.
If a homeowner files a counter complaint against a complaint filed on his home, the homeowner's complaint is assigned a separate BOR number. The two BOR cases are scheduled for the same hearing.
The complainants are sent a hearing notice (AUD 061 M) by certified mail. A copy of the notice and certified mail receipt are attached to the respective BOR File of the Complaint.
NOTICE TO SCHOOL DISTRICTS OF BOR HEARINGS (5715.17)
The school districts are sent a notice of the hearing for all Board of Revision complaints in their school district with possible reductions/increases of tax valuations in excess of one hundred thousand dollars (AUD 056). A copy of the notice is filed in each BOR File of the Complaint.
BOR DECISIONS
After hearing a BOR case, the Board reaches a decision. Decision notices (Form AUD 055M Reduction Denial or Form AUD 054M Reduction Granted) are sent certified mail to the complainant. A copy of the form and the certified mail receipt are attached to the BOR File of the Complaint.
UPDATE REGISTRATION RECORDS
The registration record is updated with the BOR changes by the appraisal staff. The BOR number, new market values and new tax values are listed. If there was no change in value, this is noted on the registration record.
UPDATE OF TAX ACCOUNTING RECORDS
The computer files are updated from the registration record; it is initialized to indicate the update was completed.
NOTIFY SCHOOL DISTRICT OF RESULTS
The school districts are sent a notice (AUD 060M), which gives the BOR hearing results of the complaints filed in their district in excess of 5100,000 taxable value.
APPEALS OF BOR DECISIONS
The County Prosecutor is legal counsel for the Board of Revision.
5717 01 - Appeal from County Board of Revision to Board of Tax Appeals
An appeal from a decision of a County Board of Revision may be taken to the Ohio Board of Tax Appeals within thirty days from the date notice of the decision of the county board of revision is mailed as provided in section 5715.20 of the Revised Code.
Form DTE 4 `Notice of Appeal from a Decision of a County Board of Revision to the Board of Tax Appeals' is used by the taxpayer to file with the Board of Tax Appeals. The DTE 4 is filed with the Board of Tax Appeals and the County Board of Revision. The County's copy is date stamped the day received.
A transcript of the hearing is sent to the Board of Tax Appeals.
5717 05 - Appeal from Decision of County Board of Revision to Court of Common Pleas
As an alternative to the appeal provided for in section 5717.01 of the Revised Code, an appeal from the decision of a County Board of Revision may be taken directly to the Court of Common Pleas of the county by the person in whose name the home is listed or sought to be listed for taxation.
The taxpayer files his complaint with the Clerk of Courts. The Auditor is notified of the filing by a `Notice of Appeal', which is sent by the Court of Common Pleas.
5717 04 Appeal from Decision of Ohio Board of Tax Appeals to Supreme Court or Court of Appeals
The proceeding to obtain a reversal, vacation, or modification of a decision of the Board of Tax Appeals shall be by appeal to the Supreme Court or the Court of Appeals for the county in which the taxed home is situated or in which the taxpayer resides.