County Bulletin
TO: ALL COUNTY AUDITORS - Bulletin No. 275
FROM: ROGER W. TRACY, TAX COMMISSIONER
DATE: MARCH 26, 1993
RE: CHANGES IN OBJECTIONS TO PERSONAL PROPERTY TAX
ASSESSMENTS, AM. S.B. NO. 358
Sections of the Ohio Revised Code pertaining to the filing of
objections to assessments of personal property have been
amended by Am. S.B. No. 358, effective January 15, 1993.
Section 5711.31, O.R.C., has been amended to change the name
of the taxpayer's objection from "Application for Review and
Redetermination" to "Petition for Reassessment".
This change affects the language currently printed on the
assessment certificates issued by the Tax Commissioner, and
may also be on those issued by you, and any letters or other
notifications issued by you when assessments are issued. A
notice to the taxpayer will be included with all assessments
issued by the Tax Commissioner indicating the new, correct
language. This notice is attached, and may be reproduced for
use in your office when assessment certificates are issued. A
section of Am. S.B. No. 358 provides that supplies of
assessment certificates and related materials currently on
hand or on order may be used until exhausted.
This legislation also provided that a copy of the Tax
Commissioner's Certificate of Determination be sent to the
applicable county auditor when it is issued. When these are
sent to you, they will be stamped as shown below.
NOT FINAL
SUBJECT TO POSSIBLE FURTHER REVIEW
WILL ADVISE WHEN FINAL
P.O. Box 530
Columbus. Ohio 43266-0030
Please remember that the decision is not final, and there is
the opportunity for the affected parties to appeal the
determination to the Board of Tax Appeals. The tax collection
procedures may not be initiated at this time.When the thirty
day appeal period has expired with no appeal, the Tax
Commissioner will give notice of the final status of the
determination to the county auditor. This notice is a copy of
the assessment certificate stamped "AFFIRMED". When a
modification is required, an assessment certificate, Tax Form
947-FC is issued. In the case of penalty abatements, the
assessment certificate will be an Amended Preliminary
Assessment Certificate, Tax Form 947-C. The collection
procedures may then be initiated by the County Treasurer.
Sections of the Ohio Revised Code pertaining to the filing of
objections to certain assessments of personal property have
been amended by Am Sub SB 358, effective January 15, 1993.
The effect of the bill is to change the name of the
taxpayer's objection to "Petition for Reassessment". The
language below replaces the language currently printed on the
reverse side of the assessment certificate, Form 947-BB or
Form 947-C.
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 may 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 the tax
due, except the penalty. You may pay the penalty as well,
subject to refund if you petition is approved. (5711.28
O.R.C.)
Objection to increase in taxable value or denial of a claim
for deduction from book value: You may request a review of
the increased assessment or denial of a claim for deduction
from book value by filing a Petition for Reassessment with
the Tax Commissioner within thirty days after the mailing of
the assessment notice to you. The Petition should include,
and refer to, a true copy of this assessment certificate and
must indicate your objections. Subsequently, additional
objections may be submitted if done in writing prior to the
issuance by the Tax Commissioner of the final determination
on the petition. You may pay all or the undisputed portion of
the tax to avoid interest charges. (Section 5711.31 O.R.C.)
Objection to both penalty and increase in taxable value: You
may request a review of the increased assessment by filing a
Petition for Reassessment with the Tax Commissioner within
thirty days after the mailing of this assessment to you. The
Petition should 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.
(Section 5711.31 O.R.C.)
No special form is required for filing the Petition for
Abatement or the Petition for Reassessment. The request
must be in writing to the Tax Commissioner and must meet the
requirements set forth in Sections 5711.28 and 5711.31,
O.R.C.
Petitions may be mailed to the Tax Commissioner at the
following office Mailing Address:
Ohio Department Division
Personal Property Tax Division
21st Floor
P.O. Box 530
Columbus, OH 43266-0030
OR
Delivered in person at Tax Commissioner's:
State Office Tower
30 East Broad St.
Columbus, Ohio 43215
Interest charges, which are applicable for
returns for 1983 and subsequent years are determined based on
the amount of taxes not timely paid, or overpaid and the date
of payment or refund. Interest charges may not be the subject
of review by the Tax Commissioner.