2000-02 - Sixty Day Appeal Periods - September 29, 2000
The appeal period for assessments and final determinations
has been lengthened from thirty (30) days to sixty (60) days.
The Taxpayer Services Bill, H. B. 612 (effective 9/29/2000),
brought about this change. The reason for allowing taxpayers
additional time to file an appeal is to give them sufficient
time to prepare a thorough appeal.
Taxpayers now have sixty (60) days from the
receipt of an assessment to file a petition for reassessment.
Please note, for personal property and
public utility taxpayers, the sixty-day period still
starts when the Department of Taxation mails the
assessment certificate by regular first class mail.
the Board of Tax Appeals
Taxpayers now have sixty (60) days after
receipt of the Final Determination of the Tax Commissioner
(or final assessment certificate for personal property) to
file an appeal to the Board of Tax Appeals.
Please note that the appeal period for a County
Board of Revision decision has not been changed and is still
thirty (30) days.
the County Court of Appeals or the Supreme Court of
The appeal period of a Board of Tax Appeals decision to a
County Court of Appeals or the Supreme Court of Ohio has not
been changed. The appeal period remains thirty (30)