Board of Revision


In 1825, the Ohio General Assembly created a board of revision or equalization in each county.  Composed of the three county commissioners, the auditor, and the treasurer, the board met annually to correct inequalities in tax valuations.  In 1859, the general assembly created two boards of equalization.  The three county commissioners and the county auditor continued to meet annually to review real and personal property tax valuations.  The other board – consisting of three county commissioners, the auditor, and the surveyor – met every six years to review the valuation of real property only.

From 1913 to 1915 the Tax Commission of Ohio assumed tax equalization authority.  After that, in 1916, the county board of revision reappeared as a three member board which appointed the “county board of appointments” consisting of the county treasurer, prosecuting attorney, probate judge, and the president of the board of county commissioners.  The composition of the board was changed again in 1917 to its present form: the treasurer, auditor, and a member of the board of county commissioners who have the additional power to appoint temporary hearing boards to expedite complaints and hearings.  The board still hears tax complaints, and may reduce or increase valuation.  Taxpayers can appeal the board’s decision directly to the board of tax appeals and ultimately to the courts.  The county auditor can prepare the tax list only after the board of revision has finished its review.  The county auditor serves as secretary of the board of revision.


 Minutes of the Board of Revision (1916-1994)