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Carroll
County Auditor Lynn Fairclough
119 South Lisbon Street,
Suite 203 • Carrollton, Ohio 44615
Phone:
330-627-2250
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Fax:
330-627-0426 |
Board of Revision
The Carroll County Board of Revision consists of
three members: the Carroll County Auditor, the Carroll County Treasurer,
and the Chairperson of the Board of Carroll County Commissioners. The
board members may appoint representatives to serve in their absence as
needed. A majority of the board may act as a quorum to hear and
determine any complaint.
The Board of Revision reviews complaints regarding
property values. Taxpayers who do not agree with the current valuation
of their property may file a complaint with the Board of Revision. The
deadline to file for Board of Revision is March 31st. The complaint must
be in our office no later than 4:00 PM or postmarked by the filing
deadline.
The filing of a complaint is an initiation of a
legal proceeding. Please read the instructions on the complaint form and
the Board of Revision Rules of Practice and Procedure. An incomplete or
flawed form may result in dismissal of the case. The Ohio Revised Code
allows one filing in a triennial (3 year) period. Please keep in mind
that withdrawn cases count as an official filing. The burden of proof is
on the complainant. The Board will determine the fair market value based
on the evidence submitted and an appraiser's research. The Board does
not hear complaints regarding real estate taxes.
Carroll County Board of Revision Rules and Procedures
Carroll County Board of Revision Rules and Procedures Addendum 1 - SB57
You will be notified by certified mail at least ten
days in advance of the date and time of your hearing. If a continuance
is needed please contact the Board of Revision by phone
330-627-2250.
All continuances need to be in writing and will be subject to approval
from the board. Only one continuance per case will be considered.
Appeal Process
If you are not satisfied with the BOR’s decision you may file an appeal
within 30 days of your postmarked decision letter. You may file DTE Form
4 with the Board of Tax Appeals in Columbus. This notice of appeal must
be filed with both the Board of Revision and the higher court you
choose.