The Board of Revision includes the Paulding County Auditor, the Paulding County Treasurer, and the President of the Paulding County Board of Commissioners.
Taxpayers may petition the Board of Revision to seek a review of their Real Property Valuation (both residential and commercial). To file a "Complaint Against The Valuation of Real Property" the Ohio Department of Taxation provides that DTE Form 1 must be filed with the County Auditor between January 1st and March 31st. After the Board reviews these petitions the Taxpayers will be notified of the Board's decision regarding their valuation, or scheduled for a formal hearing for a more detailed review.
In addition, since public education in the State of Ohio is currently financed by property taxes, local boards of education can file counter-complaints against taxpayer complaints as well as file original complaints for value increases.