Ohio § 4503.067 Certificate of reduction in assessable value

Ohio Statutes

§ 4503.067 — Certificate of reduction in assessable value

Ohio § 4503.067

Title 45Motor Vehicles-Aeronautics-Watercraft

Ch. 4503Licensing Of Motor Vehicles

This text of Ohio § 4503.067 (Certificate of reduction in assessable value) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 4503.067 (2026).

Text

The county  auditor shall approve or deny an  application for reduction under  section4503.065of the Revised  Code and shall so notify the  applicant not later than the first  Monday in October. Notification  shall be provided on a form  prescribed by the tax commissioner. If  a person  believes that  the person's application for reduction in   taxes has  been  improperly denied or is for less  than that to  which the  person  is entitled, the person may file an  appeal with  the county  board of revision no later than the  thirty-first day  of January  of the following calendar year. The  appeal shall be  treated in  the same manner as a complaint relating  to the valuation or  assessment of real property under Chapter  5715. of the Revised  Code.

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The county auditor shall approve or deny an application for reduction under section4503.065of the Revised Code and shall so notify the applicant not later than the first Monday in October. Notification shall be provided on a form prescribed by the tax commissioner. If a person believes that the person's application for reduction in taxes has been improperly denied or is for less than that to which the person is entitled, the person may file an appeal with the county board of revision no later than the thirty-first day of January of the following calendar year. The appeal shall be treated in the same manner as a complaint relating to the valuation or assessment of real property under Chapter 5715. of the Revised Code.