Under Ohio law, when a property owner files a complaint with the Board of Revision challenging the market value determined by the County Auditor, who bears the burden of proof?
Correct Answer
B) The property owner (complainant) bears the burden of proving the value is incorrect
In Ohio Board of Revision proceedings, the complainant (property owner) bears the burden of proving that the County Auditor's valuation is incorrect. The Auditor's value carries a presumption of correctness, and the owner must present evidence (such as comparable sales or an independent appraisal) to overcome this presumption.
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A real estate agent in Richland County, Ohio is explaining to her client that the 10-mill limitation in Ohio restricts unvoted property tax millage. However, the client's actual tax bill shows 95 mills. The agent BEST explains this by stating:
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