Ohio Appeals Board Remands Late Property Tax Payment Penalty Determination to County Auditor, Revision Board

The Ohio Board of Tax Appeals (BTA) March 11 remanded Taxpayer’s request for remission of real property tax late payment penalties to the Lucas County Board of Revision and auditor. The revision board denied remission based on the treasurer’s recommendation, with the auditor dissenting because taxpayers didn’t receive the tax bill while in a bankruptcy repayment plan. Taxpayers appealed. The BTA noted that: 1) the auditor failed to fill out the corresponding portion of the DTE Form 23A before presenting the case to the BOR; and 2) the valuation issue wasn’t properly appealed before the BTA because the revision board ...