Ohio Rev. Code § 5715.11
Current with legislation from 2024 received as of March 20, 2024.
The county board of revision shall hear complaints relating to the valuation or assessment of real property as the same appears upon the tax duplicate of the then current year. The board shall investigate all such complaints and may increase or decrease any such valuation or correct any assessment complained of, or it may order a reassessment by the original assessing officer.
R.C. §5715.11