by: Mike Armentrout With record setting prices in real estate, it's easy to understand why sellers are smiling.  On the other hand, if you just received a letter from the County Auditor increasing your assessed value, you may not be as happy. The State of Ohio requires all eighty eight County Auditors to complete updated appraisals on all properties every six years.  This update will likely reflect the upward swing in real estate prices, and that can mean significant tax increases. This is often unwanted news for the retired and those on fixed incomes.  If you believe that your property may be over-valued by your county, you do have some options.  There may be a local hearing in your area where you can challenge any glaring deficiencies in the County's assessment.  If that is not an option you can file a complaint with the Board of Revision (BOR).  Your Auditor's office can direct you to the appropriate form(s) to complete. If you choose to proceed, they will recommend tha