Ohio Code § 5747.55
Ohio Code § 5747.55. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5747.55.
The action of the county budget commission under section 5747.51 of the Revised Code may be appealed to the board of tax appeals in the manner and with the effect provided
in section 5705.37 of the Revised Code , in accordance with the following rules: (A) The notice of appeal shall be signed by the authorized fiscal officer and shall set
forth in clear and concise language: (1) A statement of the action of the budget commission appealed from, and the date of
the receipt by the subdivision of the official certificate or notice of such action; (2) The error or errors the taxing district believes the budget commission made; (3) The specific relief sought by the taxing district. (B) The notice of appeal shall have attached thereto: (1) A certified copy of the resolution of the taxing authority authorizing the fiscal
officer to file the appeal; (2) An exact copy of the official certificate, or notice of the action of the budget
commission appealed from; (3) An exact copy of the budget request filed with the budget commission by the complaining
subdivision, with the date of filing noted thereon. (C) There shall also be attached to the notice of appeal a statement showing: (1) The name of the fund involved, the total amount in dollars allocated, and the exact
amount in dollars allocated to each participating subdivision; (2) The amount in dollars which the complaining subdivision believes it should have received; (3) The name of each participating subdivision, as well as the name and address of the
fiscal officer thereof, that the complaining subdivision believes received more than
its proper share of the allocation, and the exact amount in dollars of such alleged
over-allocation. (D) Only the participating subdivisions named pursuant to division (C) of this section
are to be considered as appellees before the board of tax appeals and no change shall,
in any amount, be made in the amount allocated to participating subdivisions not appellees. (E) The total of the undivided local government fund or undivided local government revenue
assistance fund to be allocated by the board of tax appeals upon appeal is the total
of that fund allocated by the budget commission to those subdivisions which are appellants
and appellees before the board of tax appeals.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5747.55
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
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The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5747.55 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5747.55 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
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