The normal procedure in Coshocton County upon receipt of a properly filed BOR complaint concerning the value of real property is for the Board and/or its designated representatives to consider the information on hand. The Board will communicate with the applicant by certified letter and may make an offer concerning a change in valuation.

If a settlement (up or down) is offered, the applicant will be given the opportunity to accept the Board's decision or to request a hearing. If a hearing is requested, no reply received from the complainant or if no change was offered, a time and place (normally in the County Annex building in Coshocton) will be established for a hearing. Notice of such hearing will be mailed to the applicant by certified mail at least ten days prior to the hearing.

Failure of the complainant to appear is grounds for dismissal of the case.  After the hearing or any continuance thereof, the BOR will issue a final opinion of value and will notify the complainant in writing of its decision.