Authority of BOR >> Statutory Duties
Authority of BOR: Statutory Duties of the Boards of Revision
Each BOR is required to hear complaints which relate to the valuation or assessment of real property in the county. By statute, each BOR may increase or decrease any such valuation, or correct any assessment that is complained of. In addition, it may order a reassessment of any parcel by the original assessing officer, typically the county auditor. Any reports, appraisals, or other documents relating to the assessment of real property which are in the possession or custody of the office of county the auditor or the county board of revision are open to public inspection.
The BOR is considered to be a quasi-judicial body. As such, it has certain characteristics and powers in common with more traditional courts. For example, like traditional courts, the BOR hears evidence, bases its decisions on that evidence, and may interpret applicable statutes. Note that it also has some traits that differ from traditional courts. For example, unlike traditional courts, when decisions of the BOR are appealed to the Ohio Board of Tax Appeals (“BTA”) or a Common Pleas Court, the BOR itself is a party to those proceedings. That, of course, is different from a decision made by a traditional court in that the court itself is not a party to the appellate proceedings.
The BOR is considered to be a quasi-judicial body. As such, it has certain characteristics and powers in common with more traditional courts. For example, like traditional courts, the BOR hears evidence, bases its decisions on that evidence, and may interpret applicable statutes. Note that it also has some traits that differ from traditional courts. For example, unlike traditional courts, when decisions of the BOR are appealed to the Ohio Board of Tax Appeals (“BTA”) or a Common Pleas Court, the BOR itself is a party to those proceedings. That, of course, is different from a decision made by a traditional court in that the court itself is not a party to the appellate proceedings.