Local Board of Tax Review
Local Board of Tax Review Appeal Process
Please refer to Section 718.11 of the Ohio Revised Code and Section 142.18 of Marysville's Codified Ordinance (for tax years 2016 and newer).
What can be appealed?
- Assessments issued by the Tax Administrator regarding an underpayment of municipal income tax.
- Reduction in or elimination of a claim for refund, where as the Tax Administrator has issued an assessment notice.
- All other assessments issued by the Tax Administrator.
What is the process for the appeal?
- A taxpayer may appeal to the Local Board of Tax Review (Board) by filing a written request with the board.
- The written request shall be sent to: City of Marysville Board of Tax Review, c/o McKenzie Proudfoot, Clerk of Council, 209 S. Main St., Marysville, OH 43040.
- The appeal shall specify the reason or reasons why the assessment should be deemed incorrect or unlawful.
- It shall be filed within 60 days after receipt of the assessment notice from the Tax Administrator.
What is the process once an appeal has been filed?
- The Board will schedule a hearing to be held within 60 days after receiving the appeal of the assessment.
- The Taxpayer will receive, by ordinary mail, a notice informing them of the date, the location and the time of the Appeal Hearing.
- The Taxpayer may appear before the Board and may be represented by an attorney at law, a certified public accountant or other representative.
- The Board may affirm, reverse or modify the assessment, or any part of the assessment issued.
- The Board shall issue a Final Determination on the Appeal within 90 days after the Board's final hearing on the Appeal.
- A copy of the Final Determination will be sent to all parties to the Appeal, by ordinary mail, within 15 days after issuing the Final Determination.
- The Taxpayer and the Tax Administrator both have the right to appeal the Final Determination by the Local Board of Tax Review pursuant to Section 5717.011 of the Ohio Revised Code.
What additional rights might be granted?
- The Taxpayer has the right to waive the hearing.
- The Board may allow a hearing to be "continued" as jointly agreed to by both the Taxpayer and the Tax Administrator. In such case, the hearing must be completed within 120 days after the first day of the hearing, unless the parties agree otherwise.