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Information:
Failure
to accurately and completely fill out the complaint form may result in dismissal
of your complaint.
The
name asked for on line 1 (one) must be the owner as of the date
of filing.
All
complaints involving properties owned in trust, even small family
trusts, may be dismissed by the Board of Revision if the complaint was
not both signed by an attorney and presented by an attorney on the
hearing date. Such dismissals on the part of the Board are in keeping
with the directive of the Ohio Supreme Court. If the property is in a
name other than your individual name, provide this Guidelines Sheet to
your attorney.
Please
note: Family members, including spouses, may NOT file for each other.
For more information, consult your attorney.
You
must enter a value for the property on line 8 (eight) of the complaint
form. The law states that your property value is the only basis for your
complaint, not the amount of your taxes. By law you cannot contest taxes
in the Board of Revision. You absolutely must fill in line 8 (eight) in
order for your complaint to be valid.
You
must fill in line 9 (nine) of the complaint form. Please write clearly.
Attach another sheet of paper if the 3(three) lines provided are not
enough room. Line 9 (nine) requires you to explain why you believe the
value of the property should be changed.
Please
be advised that the Board of Revision has no authority by law to alter
your property’s value based on the Auditor’s valuations of
neighboring properties.
Under
Ohio law THE BURDEN OF PROOF IS ON YOU. You must prove that the value
you have requested is the fair market value for the property. Decisions
at the hearing regarding value will be made according to the evidence
you present. It is to your advantage to include with your complaint form
whatever information you intend to use for your hearing. If this is
impossible, send the information as soon as it is available. Do not wait
until you receive your hearing notice to send your information.
The
board request you submit information 5 (five) working days before the
date of the hearing. The Board may not adequately have time to review
new information that is presented to them at the hearing. Each case is
scheduled for a certain amount of time. We must keep to the schedule
posted in order to avoid lengthy delays.
We
do not give continuances because you or your appraiser are not prepared.
By
law, hearing notices are sent to you by certified mail not less than ten
days prior to your hearing. Read your hearing notice carefully. Failure
to appear at the assigned date and time will likely result in dismissal
of your case. It is your responsibility to pick up your mail when
you receive notice from the Post Office.
The
Board has instructed the Secretary of the Board to fully comply with
their rule that continuances be granted only under extreme
circumstances. Any request for a continuance must be directed to the
Board by calling our office (740-446-4612 ext. 213)) within seven
calendar days of receipt of the notice of the scheduled hearing. If the
request is granted, we will give you a new hearing date at that time.
The
Board of Revision’s address is:
18 LOCUST ST., RM. 1264
GALLIPOLIS, OHIO
45631
Complaints-Filings
(A) The complaint
filing period is January 1 through March 31.
Complaints filed after the March 31 deadline will be dismissed by
the Board. The complaint (DTE
Form 1) must be filled out in its
entirety; failure to do so may result in a dismissal.
THE BURDEN OF PROOF IS ON
THE COMPLAINANT.
(1)
For complaints on Residential
Property the following information should be submitted not later than five working days before the date of scheduled hearings.
a.
Closing statements, purchase contract, and a copy of the
conveyance statement, if applicable.
b.
Photographs of the property, if available.
c.
Construction cost of new building (certified by the builder), if
applicable.
d. Appraisal Report if
such is intended to be offered as evidence.
e. Certified estimates from
a contractor for repairs cited on the complaint.
f.
Any other supporting documents.
(2)
For complaints on Commercial/Industrial
Property the following information should be submitted not later than five working days before the date of scheduled hearings.
a. Closing statement,
purchase contract and a copy of the conveyance statement, if applicable.
b.
Lease agreements and/or rent rolls, if applicable.
c. Photographs, Income
and Expense Statements or appropriate schedules of the complainant’s
Federal Income Tax Return.
d.
Construction cost of new building, if applicable (certified by the
builder). These should
include both hard and soft costs.
e. Appraisal report if
such is intended to be offered as evidence.
f. Certified
estimates from a contractor for repairs cited on the complaint.
g. Any
other supporting documents.
(3)
For complaints on C.A.U.V.
the following information should be submitted not
later than five working days before the date of scheduled hearings.
1. Documentation of
sales of Agricultural products from the property you wish to be restored
to the CAUV program.
The following are acceptable documents to prove agricultural
income:
a.
Schedule F of your income tax return
b.
Sales receipts
c.
Rent receipt from person who farms the property.
d.
Signed/notarized statement from person who sold the agricultural
product. (Example: You allow someone to cut your hay and that person
sells the hay or feeds the hay and then sells the livestock
2.
You must appear at the
scheduled hearing and give sworn testimony of good cause for failure to
file your CAUV renewal application.
Failure
to appear at the Scheduled hearing will Result in Dismissal
Right
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