The Board of Revision
The Auditor is the statutory Secretary of the Board of Revision (ORC 5715.09) which also includes the county treasurer, county auditor, and a member of the board of county commissioners selected by the board of county commissioners shall constitute the county board of revision. Each such official may appoint one qualified employee from the official's office to serve in the official's place (ORC 5715.02). 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.