Dte Form Im - Complaint Against The Valuation Of Manufactured Or Mobile Home Taxed Like Real Property Page 2
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1
2INSTRUCTIONS FOR COMPLETING FORM
USE THIS FORM ONLY FOR MANUFACTURED AND MOBILE HOMES THAT
ARE TAXED LIKE REAL PROPERTY UNDER SECTION 4503.06(D)(2) OF THE
OHIO REVISED CODE.
USE DTE FORM 1 TO CONTEST THE VALUE OF LAND OR OTHER REAL PROPERTY.
FILING DEADLINE: A COMPLAINT FOR THE CURRENT TAX YEAR MUST BE RECEIVED BY THE COUNTY AUDITOR ON OR
BEFORE MARCH 31 OF THE CURRENT TAX YEAR. A COUNTER-COMPLAINT MUST BE FILED WITHIN 30 DAYS AFTER
RECEIPT OF NOTICE FROM THE AUDITOR THAT AN ORIGINAL COMPLAINT HAS BEEN FILED.
WHO MAY FILE: Any person owning a taxable manufactured or mobile home in the county, the board of county commissioners, the county
prosecutor, the county treasurer, the board of township trustees of any township with territory in the county, the board of education of any
school district with territory in the county, or the mayor or legislative authority of any municipal corporation with territory in the county may
file a valuation complaint.
TENDER PAY: If the owner of a home files a complaint against the valuation of that home, then, while such complaint is pending, the owner
is entitled to tender to the county treasurer an amount of taxes based on the valuation claimed for such home in the complaint. NOTE: If the
amount tendered is less than the amount finally determined, interest will be charged on the difference. In addition, if the amount finally
determined equals or exceeds the amount originally billed, a penalty will be charged on the difference between the amount tendered and the
final amount.
MULTIPLE HOMES: Only homes that (1) are in the same taxing district and (2) have identical ownership may be included in one
complaint. Otherwise, use separate complaints. The increase or decrease in valuation must be separately stated for each home. If more than
three homes are included in one complaint, use additional sheets of paper.
GENERAL INSTRUCTIONS: The Board of Revision may increase or decrease the total value of any home included in a complaint. The
Board will notify all parties not less than ten days prior to the hearing of the time and place the complaint will be heard. The complainant
should submit any documents supporting the claimed valuation to the Board prior to the hearing. The Board may also require the complainant
and/or owner to provide the Board additional information with the complaint and may request additional information at the hearing, including
purchase and lease agreements, closing statements, appraisal reports and the cost of improvements added to the home (e.g., skirting and
awnings) for the property.
Section 5715.19(G) provides that a complainant shall provide to the Board of Revision all information or evidence within his knowledge or
possession that affects the property in question. Evidence or information that is not presented to the Board cannot later be presented on any
appeal, unless good cause is shown for the failure to present such evidence or information to the Board.
INSTRUCTIONS FOR QUESTION 10. If home was sold in the last three years, attach the purchase agreement, escrow statement, closing
statement, or other evidence if available. If the buyer and seller were or are related or had any common business interests, attach an
explanation. If any other items of value were included with the sale of the home, attach a description of those items. Show the value of those
items and explain how the values were determined.
NOTICE: R. C. 5715.19, as amended by H. B. 694, effective March 30, 1999, added some additional persons who may file a valuation
complaint. Those additional persons are (1) the owner’s spouse, (2) an appraiser who holds a designation from a professional assessment
organization retained by the owner, (3) a licensed public accountant, a licensed general or residential real estate appraiser, or a licensed real
estate broker retained by the owner, (4) an officer, salaried employee, partner, or a member of an owner, if the owner is a firm, company,
association, partnership, limited liability company, or corporation, and (5) a trustee, if the owner is a trust. Since that statute has been declared
to be unconstitutional by an Ohio court of appeals, the Board of Tax Appeals and many county Boards of Revision have been dismissing
complaints filed by those individuals, if they are not attorneys at law. Please be advised that if you choose a nonattorney to prepare and file
your complaint, it will be subject to dismissal and may not be heard on its merits.
Mail completed form to:
Franklin County Auditor
Board of Revisions
373 South High Street 20th Floor
Columbus, Ohio 43215-6310
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