What is a clerical error?
Ohio law defines a clerical error as an error in fact, not an error of judgement. For example, if a homes record shows it has three bathrooms, but it actually has only two, that is a clerical error. However, if either the buildings grade, condition, or the depreciation appears to be incorrect, this is an error of judgement. If this judgmental error is discovered before the final abstract has been approved, the item can only be changed with the Auditors written approval. If it is discovered either after the final abstract of values has been approved, or during tax collection, these judgmental items may only be changed by the Board of Revision in response to the owners filing a DTE Form 1, “Complaint Against the Valuation of Real Property.” Youre taxing me out of my home! Taxes are based on the requests for funds from the various jurisdictions in the county such as the EMS, library, schools, and so on. When their requests exceed the funds available, often levies and millage increases are
