DTE 23A
Rev. 10/17
Date Received by Treasurer
Date Received by Auditor
Application for the Remission of Real Property and
Manufactured Home Late-Payment Penalties (R.C. 5715.39)
Taxpayer Instructions:
Complete the front of this form and file it with the County Treasurer.
Attach a copy of all evidence to the form, complete the name and
address blank and sign the form. If penalties have accrued for more than
one late payment, a separate application must be filed for each penalty.
Please send the completed form to the County Treasurer's office:
Tax year First half Second half
Owner(s) of property
Parcel or I.D.# of property
Property tax type: Real
Manufactured home
Amount of penalty $
5% penalty 10% penalty
Date taxes were due Date taxes and interest were paid Date entered into a payment plan
County
Case no.
Print name and address below:
Taxpayer signature
Daytime phone number
Date
E-mail address
Name
Address
City
State ZIP
Please check all the reasons the penalty should be remitted and explain below.
Tax was not paid by due date because of negligence or error of the Auditor or T
reasurer (explain below).
Taxpayer did not receive a tax bill or a correct tax bill and attempted to obtain one on (date)
Tax was not timely paid because of serious injury, death or hospitalization of the taxpayer (within 60 days preceding the due date),
but was paid within 60 days after the due date. Taxpayer must submit proof of the above.
Tax payment was mailed on or before due date (submit evidence of timely mailing). A private meter postmark on the envelope is not
a valid postmark for establishing the payment date.
Taxpayer did not receive a tax bill because the mortgage lender failed to notify the Treasurer that the mortgage was satisfied and
the bill was not sent to the taxpayer. The penalty waiver applies only to the first tax bill after satisfaction of the mortgage.
Taxpayer’s failure to make timely payment of the tax was due to reasonable cause and not willful neglect (explain below).
File this form with the
County Treasurer.
James N. Bahnsen
Treasurer of Fairfield County
210 E. Main St., Room 206
Lancaster, OH 43130-3876
Fairfield
I declare under penalties of perjury that this report is true,
correct and complete.
X
Taxpayer statement (use additional pages if necessary):
Instructions to County Treasurer
Review the form for completeness and verify the accuracy of the penalty amount and date that taxes were due and paid. If the taxpayer
has a late payment history, include the amount(s) and tax period(s) for the preceding three years. Retain a copy of the
application for your records. Forward the completed application with any attachments to the County Auditor.
The County Treasurer should check all that apply:
Penalty accrued because of the negligence or error of a County officer (explain below). This would include the treasurer accepting a
change of address from someone other than the property owner.
Taxpayer failed to receive a tax bill or a correct bill and made a good faith eort to obtain the bill within 30 days after the due date.
Date of request
Tax was not timely paid because of the serious injury, death or hospitalization of the taxpayer within 60 days preceding the due date,
but was paid within 60 days after the due date.
Date of death or hospitalization Date of payment
Taxpayer demonstrated that timely payment was mailed. A private meter postmark is not valid for establishing the date of payment.
Taxpayer has not made a late payment for any real property taxes owed by the taxpayer during the preceding three years.
Treasurers comments (include late payment history for the preceding three years)
Recommendation: Grant Deny Signature of Treasurer
Date
Instructions to County Auditor
The Auditor must consider each of the first five reasons on the form to remit the penalty even if the taxpayer has not checked
the corresponding box. The Auditor cannot use reasonable cause to remit a late payment penalty. If the Auditor does not
grant remission, the Auditor must deliver the application to the Board of Revision for consideration. If the Auditor grants
remission, the Auditor must notify the taxpayer of its decision by completing the section below and returning a copy of the
form to the taxpayer.
Decision of the County Auditor
Before the County Auditor, the remission is hereby:
Date:
Granted
Denied
A copy of this decision was mailed to the taxpayer on:
Instructions to Board of Revision
If the Auditor forwards the application to the Board of Revision, the board must review the request for remission to determine whether
the late payment was due to the first five reasons on the form or reasonable cause and not the willful neglect of the taxpayer. The
board must notify the applicant and the property owner (if the applicant is not the owner) of its decision by completing the
section below and returning a copy of the completed form to the taxpayer by certified mail.
Decision of the Board of Revision
Before the Board of Revision, the remission is hereby:
Granted
Denied
If the application is denied, state the reason for denial (use additional pages if necessary):
Signature of County Auditor
Date
Signature of Clerk of the Board of Revision
Date:
A copy of this decision was mailed to the taxpayer on:
Date
You must also send a copy of the notice of appeal to:
Fairfield County Board of Revision, 108 N. High Street, Room 208 Lancaster, OH 43130
The mailing address of the Board of Tax Appeals is 30 East Broad Street, 24th Floor Columbus, Ohio 43215-3414.
may be found on the Board of Tax Appeal’s website: bta.ohio.gov.
mandatory requirements to appeal,
the taxpayer
may lose his right to appeal. DTE Form 4 has been prescribed for this purpose and an electronic copy
appeal to the Board of Tax Appeals are contained in R.C. 5717.01, which include ling through an online process. If the taxpayer does not follow all the
The taxpayer has thirty (30) days from the mailing of the Board of Revision’s decision to appeal to the Board of Tax Appeals. The requirements for a proper
Taxpayer
Instructions for Appeal to Board of Tax Appeals
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