Last week, the Ohio Senate passed amended House Bill 126. In the version passed by the Ohio House, HB 126 would require local governments to use certain procedural steps before a complaint against the assessed value of a parcel of real property could be filed and appealed to the local Board of Revision (BOR). The procedural steps include notification to the owner of the property and a vote by the council, board, etc. to approve the filing of the complaint.
