Section 5715.13 | Application for decrease in valuation; electronic complaint and application.
(A) Except as provided in division (B) of this section, the county board of revision shall not decrease any valuation unless a party affected thereby or who is authorized to file a complaint under section 5715.19 of the Revised Code makes and files with the board a written application therefor, verified by oath and signature, showing the facts upon which it is claimed such decrease should be made.
(B) The county board of revision may authorize a policy for the filing of an electronic complaint under section 5715.19 of the Revised Code and the filing of an electronic application therefor under this section, subject to the approval of the tax commissioner. An electronic complaint need not be sworn to, but shall contain an electronic verification and shall be subscribed to by the person filing the complaint: "I declare under penalties of perjury that this complaint has been examined by me and to the best of my knowledge and belief is true, correct, and complete.
Available Versions of this Section
- September 28, 2012 – House Bill 509 - 129th General Assembly [ View September 28, 2012 Version ]
- March 27, 2020 – Amended by House Bill 197 - 133rd General Assembly [ View March 27, 2020 Version ]