The Ohio Revised Code, Sections 5715.13 through 5715.19 provides a mechanism for persons to challenge the Auditor’s opinion of the Market Value of property through the local County Board of Revision (known as "BOR"). The local BOR members are the County Auditor, County Treasurer, and a County Commissioner or representative. The BOR meets annually and has the authority to examine complaints, properly filed, on the value of Real Property for the prior tax year, payable in the current year. The owner of the real estate, the owner’s attorney, the attorney for the local School Board and other interested parties may file a BOR complaint. The “Complaint Against the Valuation of Real Property” form (DTE Form 1) is available from January through March at the Auditor’s Office or on this web site and must be filed in the Auditor’s Office no later than 4:30 on March 31st. Complaints will be accepted by mail, if post marked on or before the March 31st deadline. Complaints received by mail or filed after the March 31st deadline may be invalid and it will be subject to dismissal and may not be heard on their merits. Questions? (937) 456-8197 or (937) 456-8131