If submitting financial documents, the owner of the property, or an employed manager with personal knowledge of the operations of the property must appear at the hearing as a witness and be prepared to testify as to the accuracy and completeness of that information. Your accountant or the appraiser of your property may also be required to attend.
If waiving attendance at hearing please upload documentation to support your case including, but not limited to: comparable sales, recent appraisal, settlement statement, purchase agreement, condition, photo(s), certified repair estimate(s), etc.
The Board of Revision will ONLY consider the Complaint and any supporting documents the Complainant filed. It is strongly encouraged to submit evidence 5 days prior to the hearing. This will enable a faster decision and potentially expedite your refund if a refund is warranted. Evidence includes the following but is not limited to: complete income and expense information for the tax year the Complaint was filed and two previous years; rent rolls showing tenants and rental rates as of January 1 of the tax year for which the Complaint was filed and all rent changes that took place during the year, including reductions and incentives; financial information prepared by an independent accountant (must include notes and other materials typically included in independent financial documents); arms-length sale documentation; a property appraisal (if submitting an appraisal, it must be authenticated by the appraiser in person during the hearing).
I certify I have clearly and thoroughly stated my reason for the change in value on Line 10 of the Complaint Against the Valuation of Real Property and have submitted with the Complaint, the required evidence. I acknowledge that I knowingly submit this Hearing Attendance/Waiver Form for Board of Revision processing and I agree that the Board can contact me to request additional information if it deems necessary.
By checking this box, I acknowledge the above as my electronic signature and I agree to and accept the terms and conditions outlined above.
Remember, evidence of your requested value must be submitted. If at this time you do not have your evidence prepared, please submit this form and compile and submit your evidence at least 5 days prior to your hearing. You may email evidence to: AuditorBOR@co.lucas.oh.us. In the subject heading, place the word, “BOR Case Evidence” and the Case Number. When submitting evidence, ALWAYS include your BOR case number; and/or parcel number so that the office is able to match the documents to your file.
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