The Board of Revision
The Auditor is the permanent Secretary of the Board of Revision which also includes the County Treasurer and the President of the Board of Commissioners. It is the responsibility of the Board of Revision to rule on property assessment prior to the issuance of the real estate tax list. Property valuation complaints are also heard. ORC 5715.13-19
The Board of Revision holds annual hearings with regard to complaints about property values. If a taxpayer wishes to file a complaint, they must complete a Complaint Against the Valuation of Real Property form. The filing period annually is January 1st to March 31st. A property owner may file once every three years.