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.