The Auditor is the permanent Secretary of the Board of Revision which also includes the County Treasurer and the President of the Board of Commissioners. It is the responsibility of the Board of Revision to rule on property assessment prior to the issuance of the real estate tax list. Property valuation complaints are also heard by the County Board of Revision. Complaints regarding property valuations must be made on forms available at the County Auditor's office. Complaints must be received by the County Auditor's Office on or before March 31st of each year.