Personal Property Tax

County Bulletin

TO: ALL COUNTY AUDITORS Bulletin No 254

FROM: Edgar L. Lindley, Tax Commissioner

DATE:  December 30, 1982

RE Revised Procedures for Objections to Assessments

The manner in which a taxpayer may object to an increased assessment or to the addition of a filing penalty has been modified by the enactment of Am. Sub. H.B. 379 into law. The modified procedures are applicable to all assessments dated on or after January 1, 1983, regardless of the return-year involved.

If the taxpayer objects only to an assessed penalty, he may request abatement by filing a Petition for Abatement of Penalty, in writing, with the Tax Commissioner within thirty days after the mailing of the assessment notice to him. The petition must be accompanied by, and refer to, a true copy of the assessment certificate, must state that his only objection is to the penalty, and must state the reason for his objection. The Tax Commissioner will notify the auditor and treasurer of the filing of the petition. The full amount of the assessment, except for the penalty portion, must be paid the same as if no petition had been filed.

The petition will be reviewed without a hearing, and a certificate of determination will be issued ruling on the percentage of penalty, if any, found applicable. A copy of the certificate of determination will be sent to the auditor. After the appeal period has expired or after the final determination of an appeal, the Tax Commissioner will notify the auditor, usually in the form of a corrected assessment certificate. The auditor is required, upon receipt of such notice, to provide the treasurer with a certificate of the amount due. The corrected penalty, if any, must be paid within sixty days of the date of final determination. Such determination is final only with regard to the percentage of penalty, if any, found applicable; it does not finalize the assessment of the property listed in the return.

If the taxpayer objects to an increased assessment (or to both an increased assessment and a penalty), he may request a review of the increased assessment (and any penalty) by making an Application for Review and Redetermination, in writing, with the Tax Commissioner within thirty days after the mailing of the assessment notice to him. The application must be accompanied by, and refer to, a true copy of the assessment certificate and must indicate the taxpayer's objections (including objection to any penalty). The Tax Commissioner will notify the auditor and treasurer of the filing of the application. No portion of the assessment is required to be paid, but the treasurer must accept any portion the taxpayer offers to pay.

A hearing will be held and a certificate of determination will be issued, with a copy being sent to the auditor. After the appeal period has expired or after the final determination of an appeal, the Tax Commissioner will notify the auditor, usually in the form of a corrected assessment certificate. The auditor is required, upon receipt of such notice, to provide the treasurer with a certificate of the amount due. Any corrected deficiency must be paid within sixty days of the date of the final determination.

There is no prescribed form for the Petition for Abatement of Penalty or for the Application for Review and Redetermination. The request must be in writing to the Tax Commissioner and must meet the requirements set forth above. Since the current assessment certificate forms refer only to making Application for Review and Redetermination under R.C. 5711.31, it will be necessary to delete that wording and enclose a notice of the new procedures with all assessment certificates until such time as the certificates are redesigned. A suitable notice follows:

NOTICE TO TAXPAYER

The manner in which a taxpayer may object to an assessment reflecting an increase in the value of his personal property, or to the addition of a penalty, has been modified. Also, interest charges accrue on assessments for 1983 and subsequent tax returns.

Objection to assessed penalty only: You may request abatement of the penalty by filing a Petition for Abatement of Penalty with the Tax Commissioner within thirty days after the mailing of this assessment to you. The petition must be accompanied by, and refer to, a true copy of this assessment certificate and must indicate that your only objection is to the penalty and the reason for your objection. You are required to pay the full amount of tax due, except the penalty. You may pay the penalty as well, subject to refund if your petition is approved.

Objection to increase in taxable value: You may request a review of the increased assessment by making an Application for Review and Redetermination with the Tax Commissioner within thirty days after the mailing of this assessment to you. The application must include, and refer to, a true copy of this assessment and must indicate your objections. You may pay all or the undisputed portion of the tax to avoid interest charges.

Objection to both late-filing penalty and increase in taxable value: You may request a review by making an Application for Review and Redetermination with the Tax Commissioner within thirty days after the mailing of this assessment to you. The application must include, and refer to, a true copy of this assessment certificate and must indicate your objections, including your objection to the penalty. You may pay all or the undisputed portion of the tax to avoid interest charges.

No special form is required for requesting the abatement or review. The request must be in writing to the Tax Commissioner and must meet the requirements set forth above.