As adopted to be effective February 1, 2009, pursuant to R.C.5703.14.
Appearance and practice before the board
Entry of appearance, change of address, and withdrawal of counsel
Notice of appeal
Assignment of cases
Designation of complex litigation
Interim procedural orders
Voluntary dismissals, joint remands, and stipulations
Failure to prosecute an appeal
Clerical amendments to a final order
Filings by facsimile transmission
Non-Adjudicatory Meetings of the Board of Tax Appeals
Notice of Meetings of the Board of Tax Appeals
(A) The board of tax appeals
shall hereinafter be referred to as the "board." The office of the board
shall be at Columbus, Ohio and shall be open every day for the transaction of
business from eight a.m. to five p.m., Saturday, Sunday and legal holidays
excepted. All notices of appeal, submissions, requests and other communications
shall be delivered to the board at the "James A. Rhodes State
24th Floor, 30 East Broad Street, Columbus, Ohio 43215."
(B) The board shall be in
continuous session and open for the transaction of business during the hours
herein provided. The sessions of the board shall be open to the public.
Sessions shall stand and be adjourned without further notice thereof on its
(C) All of the proceedings of
the board shall be entered on its journal which shall be a public record and
each member's vote shall be recorded on the journal as cast.
(D) The board shall, from time
to time, elect a chairperson and a vice-chairperson from its membership and
shall enter such election in its journal.
5717-1-02 Appearance and practice before the board.
In any proceeding before the board, a person who is a party to an appeal may
appear and act on his or her own behalf. A person may appear and act on behalf
of a partnership, limited liability company, or association of which he or she
is a member or on behalf of any corporation for which he or she is an officer
if such partnership, limited liability company, association, or corporation is
a party to the appeal.
All parties not acting on their own behalf shall be represented by an attorney
at law authorized to practice before the courts of the state of Ohio.
Persons authorized to practice law in other jurisdictions may, upon proper
application to the board, be authorized to practice before the board in a
particular proceeding. The applicant shall include an affidavit containing the
A list of the jurisdictions in which the applicant has been authorized to
practice law, including attorney registration numbers, if applicable;
A statement as to whether the applicant is in good standing in each of the
jurisdictions in which the applicant is authorized to practice law;
A statement as to whether the applicant is the customary legal counsel for the
party in jurisdictions where the applicant is admitted to practice law;
A statement as to why the complexity or subject matter of the appeal requires
representation by the applicant;
A statement as to the extent of the applicant's prior and current appearances
before this board and other Ohio
A statement that the applicant will become familiar with, and conform to, the
board's rules of procedure and practice.
**IMPORTANT NOTICE** The Supreme Court of Ohio has amended The Rules for the Government of
the Bar of Ohio and adopted Gov. Bar R. XII, which becomes effective January 1,
2011, in which the court has prescribed the procedures with which out-of-state
attorneys must comply in order to appear pro have vice before Ohio tribunals.
Counsel are directed to review this rule in order to ensure their compliance
with the requirements established by the court. See http://www.supremecourt.ohio.gov/AttySvcs/PHV.
5717-1-03 Entry of appearance, change of address, and
withdrawal of counsel.
Entries of appearance of counsel in any appeal shall be in writing. Such
appearance may be effected by the signing of the notice of appeal or pleading
or otherwise entered into the record after the scheduling of the appeal for
Any party before the board of revision, who desires to participate in an appeal
before the board of tax appeals as an appellee, shall
enter an appearance with the board of tax appeals within thirty days of the
mailing of notice of such appeal by the board of revision.
Where two or more attorneys represent a party, one attorney shall be designated
on each document filed as counsel of record to receive notices and service on
behalf of that party.
Any change of address of a party or counsel of record must be in writing and
must be clearly designated as a change of address. A separate change of address
must be filed in each appeal in which the party or counsel is involved, unless
otherwise ordered by the board.
In appeals involving real property, the parties shall notify the board of any
change in ownership. The notice shall be
in writing and shall include the current owner’s name and address.
A request for withdrawal of counsel in any appeal shall be in writing and shall
be filed no later than seven days subsequent to the board's issuance of the
notice of hearing date and shall be effective upon filing. Thereafter, a
request for withdrawal of counsel shall only be made upon motion and with leave
of the board. A substitution of counsel or the party's written acknowledgement
that the appeal shall proceed without counsel shall be filed within thirty days
of the filing of the withdrawal request.
Promulgated Under: 5703.14
Statutory Authority: 5703.02, 5703.14
Rule Amplifies: 5703.02, 5717.03
Prior Effective Dates:
3/24/1989, 3/1/1996, 1/14/2005
5717-1-04 Notice of appeal.
An appeal shall be commenced with the filing of a signed original notice of
appeal within the time and manner prescribed by law.
(B) A caption in the
following form should be substantially followed:
"Ohio Board of Tax
(Type of cause, e.g., Sales and Use Tax)
Amount in Controversy__________"
The notice of appeal should set forth the name, address, telephone number, and fax
number, if available, of all parties together with the name, address, telephone
number, fax number, and attorney registration number, if applicable, of
appellant's authorized agent or attorney at law who executed such notice.
A notice of appeal from a determination of the tax commissioner shall set forth
the full name of the appellant and recite in clear and concise fashion the
matter and amount in controversy and the action, or final determination
appealed from, the errors complained of, and incorporate or attach a copy of
the final order from which the appeal is taken. A copy of the notice of appeal
filed with the board of tax appeals must also be filed with the tax
commissioner within the time prescribed by law.
An appeal taken from a decision of a county board of revision should be upon
the form prescribed by the tax commissioner for such appeals. A copy of the
notice of appeal filed with the board of tax appeals must also be filed with
the county board of revision within the time prescribed by law.
A notice of appeal from a decision of a municipal board of appeal shall set
forth the full name of the appellant and recite in clear and concise fashion
the matter and amount in controversy and the decision appealed from, the errors
complained of, and incorporate or attach a copy of the decision from which the
appeal is taken. A copy of the notice of appeal filed with the board of tax
appeals must also be filed with both the municipal board of appeal and the
opposing party within the time prescribed by law.
Notices of appeal from a decision of a county board of revision, county budget
commission, municipal board of appeal, or the tax commissioner filed by
certified or express mail, properly addressed and with sufficient postage
prepaid, shall be deemed filed on the date of the United States postmark placed
upon the sender's receipt by the postal employee. Notices of appeal filed by an
authorized delivery service designated by the tax commissioner shall be deemed
filed on the date placed on the sender's receipt by an employee of the
authorized delivery service. An appeal filed in person, by regular mail,
facsimile, or other delivery method is effective upon receipt in the board
(A) Unless otherwise ordered by the board or an attorney examiner, a copy of
all motions or pleadings, briefs, papers and other documents filed with the
board subsequent to the notice of appeal shall be served upon the counsel of
record or the parties, if not represented by counsel, at the time of
(B) All motions or pleadings, briefs, papers and other documents shall
contain a certificate of service indicating that the required service has been
made, the manner in which service was made, and the names and addresses of the
parties or counsel of record upon whom service was made.
(C) Service upon the counsel of record or a party shall be made by
delivering or mailing a copy to counsel's or the party's last known address upon
the board's records. Service by mail is complete upon mailing and effective
upon the third day following mailing. Service may be made by fax transmission
and will be deemed effective in accordance with rule 5717-1-22 of the
(D) To protect
legitimate personal privacy interests, social security and other personal
identifying numbers (e.g., financial account numbers) shall be redacted from
all documents, including statutory transcripts, before the documents are filed
with the board. The responsibility for
redacting personal identifying numbers rests solely with the attorneys and
parties who file the documents. If
personal identifying information has been redacted from a document but is
necessary for the board’s determination of the case, the board may order, upon
motion or sua sponte, that
an un-redacted copy of the document be filed.
Effective 5/1/ 2008
R.C. 119.032 review dates: 30/01/2007 and 30/01/2012
Rule Amplifies: 5703.02
Prior Effective Dates: 10/20/1997, 3/24/1989, 3/1/1996
5717-1-06 Assignment of cases.
Each appeal shall be assigned by
the board to a specific attorney examiner. As a matter of administrative
efficiency, appeals may be reassigned among the attorney examiners. If appeals
assigned to different examiners are consolidated, generally the consolidated
case shall be assigned to the attorney examiner having the lower-numbered case.
5717-1-07 Designation of complex litigation.
As used in this rule, "complex litigation" has one or more of the
It is related to one or more appeal(s) pending before the board of tax appeals;
It involves more than four real parties in interest;
It presents unusual or complex issues of fact;
It involves problems which merit increased board supervision or special case
A party or counsel of record in complex litigation, as defined above, may, with
the filing of the notice of appeal, serve and file a "notice of complex
litigation" which briefly describes the nature of the appeal(s) and
identifies by title and case number all other related appeals.
Based upon a review of the notice and the statutory transcript of the subject
appeal(s), the board may issue an order which will determine whether the
subject appeal(s) shall be treated as complex litigation thereafter. An order
under this subdivision may be altered and amended as the appeal(s) progresses
through the board.
Once the board has determined by order that an appeal(s) shall be treated as
"complex litigation," the subject appeal(s) shall be diverted to and
managed by the attorney examiner assigned to the appeal(s). Said examiner will
take such action and enter such interim orders as the examiner deems
appropriate for the expeditious resolution of the appeal(s), including waiver
of an applicable board rule, when necessary.
When appeals involving common
questions of law or fact are pending, the board, upon the timely application of
any party showing good cause therefor, or upon its
own motion, may order the appeals consolidated for hearing and other
appropriate purposes, and may make such orders governing the proceedings as may
5717-1-09 Statutory transcripts.
Within forty-five days of the filing of a notice of appeal, the tax
commissioner shall certify to the board a transcript of the record of the
proceedings before the commissioner, together with all evidence considered by
the commissioner in connection therewith.
Within forty-five days of the filing of a notice of appeal, the county board of
revision shall certify to the board a transcript of the record of the
proceedings of the county board of revision pertaining to the original
complaint, together with all evidence offered in connection therewith.
Within forty-five days of the filing of a notice of appeal, the county auditor,
on behalf of the budget commission, shall certify to the board a transcript of
the record of the proceedings of the budget commission pertaining to the action
from which the appeal is taken, together with all evidence presented to or
considered by the commission.
Within forty-five days of the filing of a notice of appeal, the municipal board
of appeal shall certify to the board a transcript of the record of the
proceedings before it, together with all evidence considered by it in
connection therewith. If the issue appealed is addressed in a municipal
corporation's ordinance or regulation, the municipal board of appeal shall
include a copy of the ordinance or regulation in its certified transcript.
Upon written request, the board may grant additional time to certify the
transcript to the board.
The board may delegate to its attorney examiners, with respect to all
appeals, the authority to issue interim procedural orders on all motions or
other pleadings which do not terminate the appeals and may include, but not be
limited to, motions to consolidate, to compel discovery, and for sanctions.
Said orders have the same force and effect as any order issued by the board. A
party may, by written motion, seek the reconsideration by the board of the
interim order. A motion for reconsideration shall not be the basis for
continuance of a matter scheduled for hearing.
On motion of the parties or at the board's request, the parties to a
hearing may be required to appear at a prehearing conference and provide
prehearing statements for purposes of issue identification, scheduling of
discovery, or other prehearing matters to be identified prior to such
Discovery may be permitted by deposition upon oral examination or written
questions; written interrogatories; production of documents or tangible things
or permission to enter upon land or other property; and requests for
admissions. The "Ohio Rules of Civil Procedure," effective July 1,
2008, shall be followed for discovery purposes to the extent they are not
inconsistent with other board rules. The Ohio rules of Civil Procedure
available at a public library, legal library, or on the web at www.sconet.state.oh.us/Rules/civil/CivilProcedure.pdf.
Discovery shall be subject to the following limitations:
Discovery should be commenced by all parties promptly after the filing of a
notice of appeal and should be completed as expeditiously as possible.
Discovery should be completed not more than one hundred twenty days after the
filing of the notice of appeal, which shall also be the last day for a party to
seek involvement of the board in discovery matters. Upon motion and for good
cause, the board may establish other specific times for completion of discovery
or consideration of discovery motions.
The board expects all counsel to provide for orderly, mutual discovery, freely
exchanging discoverable information and documents. Counsel shall make all
reasonable efforts to resolve discovery disputes by extra-judicial means,
without intervention by the assigned attorney examiner. To the extent counsel
may not resolve such disputes, then they may seek intervention of the attorney
examiner to supervise discovery.
Answers, objections or other responses to discovery requests shall be served
within twenty-eight days after service of such requests unless the board orders
or the parties agree to a different period of time. Depositions,
interrogatories, and admissions shall not be filed with the board, unless the
party intends to offer such discovery documents as evidence in a hearing; and
in such event, such discovery documents shall be filed at least one day prior
to the hearing.
Any motion concerning discovery shall include only those specific portions of
the discovery documents necessary for resolution of the motion and include
counsel's statement describing all extra-judicial efforts undertaken to effect
An expert may not be permitted to testify if he or she has not been timely
identified prior to hearing. The parties may mutually agree to the exchange of
any written reports of expert witnesses to be relied upon by them.
Additionally, an expert's report or portions thereof may be excluded from
evidence if the report was not made available in a timely fashion to complete a
mutually agreed exchange of reports. In all events, the identity of the expert
and the written valuation reports shall be provided to counsel at least
fourteen days prior to hearing, except as otherwise ordered by the attorney
(B) No hearing
will be continued for purposes of discovery unless good cause is shown.
(C) Cost of
discovery shall be paid by the party requesting such discovery.
Upon the motion of a party and for good cause shown, the board may issue a
protective order restricting discovery of a trade secret or other confidential
research, development or commercial information.
Statutory Authority: R.C. 5703.14
Rule Amplifies: R.C. 5703.02
Prior Effective Dates: 10/20/1977, 3/24/1989, 5/17/1990, 3/1/1996,
Unless made at a hearing or otherwise ordered, any request to the board
shall be by written motion and shall be accompanied by a brief stating with
particularity the grounds for the motion and citations of any authorities
relied upon. Except for good cause shown, motions shall be filed within a
reasonable period of time following filing of the notice of appeal so as to
permit the board to consider and respond thereto in the orderly course of the
Any party may file a brief contra within fourteen days after service of
the motion, or such other period as the board or the attorney examiner
Any party may file a reply brief within seven days of service of a brief
contra or such other period as the board or the attorney examiner requires.
Motions for reconsideration of any decision of the board may be filed
with the board only by a party or counsel of record in the proceedings before
the board within thirty days of the date on which the decision was journalized.
The filing of a motion for reconsideration shall not enlarge the period of time
upon which an appeal may be taken from this board nor shall the filing of such
motion suspend or toll the statutory appeal period. No motion for
reconsideration will be determined by this board after an appeal to any court
has been perfected.
Upon written request of any party or by action of the board through a member,
the secretary or its attorney examiners, subpoenas may be issued to compel the
attendance of witnesses and the production of books, accounts, papers, records,
documents, and testimony. If any party desires the issuance of subpoenas in
order to compel the attendance of witnesses or the production of documents at a
scheduled merit or motion hearing or deposition, the request shall be filed
with the board at least fifteen days prior to such scheduled date.
Upon request, the board shall supply blank subpoena forms to the requesting
party so that the party may complete the form. The requesting party shall
return the completed form to the board, along with a self-addressed stamped
envelope. If the board issues the subpoena, the subpoena shall be delivered to
the requesting party, who shall effect its service.
Subpoenas shall be served by the party or other individual over the age of
eighteen years, personally or by certified mail, return receipt requested.
The party or other person serving the subpoena shall file a copy of the
subpoena, properly endorsed as to service with the board, at or prior to the
time of the hearing for which the subpoena was issued.
Witnesses shall receive their subpoenas at least ten days prior to the hearing
at which they are to appear.
All subpoenas issued by this board are deemed continuing, should the hearing or
deposition for which they have been issued proceed for multiple days or be
continued to a later date. The party issuing a subpoena shall notify any
subpoenaed witness(es) of any continuance of the
board proceedings at which they were scheduled to appear.
Failure to comply with the rules contained in agency designation 5717 of
the Ohio Administrative Code or an order of the board may result in any of the
The dismissal of the appeal;
The prohibition against introducing matters into evidence in support of
certain specifications of error or other parts of the notice of appeal;
The prohibition against introducing designated matters into evidence;
The prohibition against introducing expert opinion and testimony into
The denial or suspension of appearing and qualifying as an expert
witness in designated matters before the board;
The denial or suspension of the right of any person to appear or practice
before the board;
The payment of reasonable expenses caused by the failure to obey an
order including attorney fees, and costs incurred by the board from the
disobedient party or the attorney advising such party;
The judicial relief provided by sections 5703.03 and 5703.031 of the
The board may impose sanctions to enforce compliance with this chapter
and orders as the board deems just and appropriate after the opportunity for
hearing. The repetitious nature of the disobedient party or advising attorney
will be considered in determining the appropriate sanctions to be imposed.
The board's secretary or the designated assignment commissioner may schedule
each appeal for hearing, and written notice thereof shall be given to the
parties or their counsel of record by ordinary mail.
For good cause shown, hearings may be continued by the attorney examiner to
whom the appeal has been assigned, by a board member, or by the board's
secretary. The granting of a continuance is within the sound discretion of the
Requests for continuances should be directed to the attorney examiner assigned
the case and shall be filed, in writing, at least fourteen days prior to the
scheduled hearing date, unless otherwise permitted by the board. If a
continuance is requested for the reason that counsel or a witness is scheduled
to appear for hearing on the same date before the board or another tribunal, a
copy of the tribunal's scheduling notice should be attached to the request.
A party seeking a continuance shall provide notice to, or obtain the consent
of, all other parties. Any objection to a continuance must be filed, in
writing, within three days of the filing of the continuance request, unless
otherwise ordered by the board.
As a condition to any continuance that may be granted, the board may require
the parties to supply a definite date for hearing, as agreed upon by the
parties and subject to the board's approval.
A party may waive, in writing, its right to appear at a hearing, with the
consent of the board. Where all parties have waived their right to a hearing,
the board may proceed to decide the appeal upon the record.
All hearings shall proceed in similar manner to a civil action, with witnesses
to be sworn and subject to cross-examination.
All hearings before the board shall be open to the public. Hearings may be
recorded by stenographic means or by audio or video recording systems, as
ordered by the board. An audio or video recording of a hearing will not be
transcribed into written form unless found necessary by the board. A
stenographic transcript or an audio or video recording shall be made available
for examination at the board's office.
Each party shall identify its witnesses to all parties and the attorney
examiner at least fourteen days prior to the hearing, unless otherwise ordered
by the attorney examiner. Each party shall provide copies of the documentary
exhibits it plans to offer into evidence (reduced in size, if necessary) to all
parties at least fourteen days prior to the hearing, unless otherwise ordered
by the attorney examiner.
Prior Effective Dates: 10/20/1977, 3/24/1989, 3/1/1996, 6/1/2002,
At any time prior to the issuance of a final decision and order in an appeal, a
board member or attorney examiner may request briefs from the parties. A party
may also file a brief without being so requested. Briefs shall be filed within
the time limits set by the board member or attorney examiner. An extension of
time within which a brief is to be filed may be requested, in writing, from the
attorney examiner assigned to the case. If any party fails to submit a brief
within the established time limit, the board may proceed to determine the
appeal and exclude the brief from its consideration. After the deadline for
submission of briefs has passed, a party may file, as additional authority,
relevant cases subsequently decided, but without further argument.
With the exception of this board's decisions, copies of any unreported
decisions cited in a brief shall be attached to the brief.
Briefs amicus curiae may be filed with leave of the board and shall be filed
according to the briefing deadlines established by the board.
5717-1-17 Voluntary dismissals, joint remands, and
The board may dismiss an appeal upon the filing of an appellant's voluntary dismissal
at any time prior to the commencement of the hearing. After commencement of the
hearing, a dismissal may be granted with the consent of all of the parties and
the approval of the board. The dismissal of an appeal is with prejudice.
All voluntary dismissals, joint remands, and stipulations of value must be
filed within thirty days of the date on which this board was notified of their
existence. Failure to file within thirty days may result in the return of the
subject appeal to the hearing schedule on an expedited basis or the board's
consideration of the appeal upon the existing record.
to prosecute an appeal.
board may journalize an order determining an appeal upon the record or
dismissing an appeal when the appellant fails to appear at a duly scheduled
hearing on the merits and fails to notify the board that the hearing of
additional evidence is waived.
5717-1-19 Clerical amendments to a final order.
Amendments to a final order,
arising out of an oversight, error or omission, may be made by the board or on
the motion of any party through a correcting order.
request, the board will provide copies of documents in its records, for a
5717-1-21 Mediation conferences.
An appeal to the board may be resolved by mediation among the parties. Requests
for diversion of an appeal to mediation may be made by any party to the board
within ninety days of the filing of the notice of appeal. The board or the
attorney examiner assigned the appeal may also recommend that an appeal be
diverted to mediation. The diversion of an appeal to mediation will not alter
the obligations established by these rules for the orderly disposition of an
appeal, except for good cause, as determined by the board or its attorney
The board's secretary or the designated assignment commissioner may schedule an
appeal for a mediation conference, and written notice thereof shall be given to
the parties or their counsel of record by ordinary mail.
All parties or their counsel scheduled to appear at a mediation conference must
secure authority to respond to settlement proposals offered at a mediation
conference prior to such conference. All parties shall be prepared to discuss
their positions and to explore any possibility of settlement of an appeal at
At the conclusion of the mediation conference, the board, upon recommendation
of the attorney mediator, may enter an order setting forth the action taken or
agreement reached at the mediation conference, which, with the parties'
consent, shall govern the subsequent course of the proceedings. Any appeal that
cannot be resolved through the mediation process will be scheduled for a merit
hearing with an attorney examiner who did not participate in the mediation
The attorney mediator shall keep confidential all statements made and
information provided by a party at a mediation conference. However, such
statements and information may be disclosed in accordance with Ohio law. No
record of mediation conferences shall be taken or maintained.
Statements made and information provided in the course of a mediation
conference are not admissible at a subsequent hearing. This rule does not
require the exclusion of any evidence otherwise discoverable merely because it
is presented in the course of mediation.
5717-1-22 Filings by facsimile transmission.
(A) A notice of appeal,
voluntary dismissal, a stipulation of value, motions, memoranda, briefs,
requests for continuances, or extensions of time may be filed with the board by
facsimile transmission. The following documents will not be accepted for
facsimile filing: subpoenas and statutory transcripts to be filed by the tax
commissioner, a county board of revision, a municipal board of appeal or a
county budget commission. Facsimile filings may be transmitted only through the
facsimile equipment operated by the board. Facsimile transmission does not
include transmission by e-mail.
(B) The person filing a document
by facsimile shall also include a cover page containing all of the following
information: the date of transmission; the name, address, telephone number and
facsimile number of the person transmitting the document; the caption of the
case and case number; the name of the attorney examiner to whom the case is
assigned; the title of the document; and the number of pages transmitted,
including the cover page. If an attorney examiner or case number has not been
assigned, that fact should be stated upon the cover page.
(C) The sending party bears the
risk of transmitting a document by facsimile to the board. Documents sent by
facsimile transmission and accepted by the board shall be deemed filed as of
the date and time the facsimile transmission was received by the board. Facsimile
filings shall be accepted only during the regular business hours of the board.
Any facsimile transmission received after 5:00 P.M. on a business day, or on a
Saturday, Sunday or legal holiday, shall be deemed filed on the board's next
succeeding regular business day.
(D) A document filed by
facsimile transmission shall be accepted as the effective original filing. The
party may file the source document with the board within three days thereafter.
A party filing by facsimile transmission shall also serve all other parties to
the proceeding by facsimile transmission, where permissible.
(E) Facsimile filings shall not
exceed twenty pages in length. If the filing includes attachments that cannot
be accurately transmitted via fax, or if the enclosure of such attachments
would cause the filing to exceed the maximum length provided in this rule, each
attachment shall be replaced by an insert page describing the attachment and
why it is missing. Unless otherwise ordered by the board, the missing attachments
shall be filed with the board, with a copy of the filed document, no later than
five business days following the facsimile filing. The board may strike any
document or attachment, or both, if the missing attachments are not filed as
required by this section.
5717-1-23 Non-Adjudicatory Meetings of the
Board of Tax Appeals
(A) The Board of Tax Appeals
shall hold regular meetings to conduct its official business of a
non-adjudicatory nature at the designated time and place at the call of the
chairperson of the board. The board
shall provide at least twenty-four hours advance notice, excluding weekends and
state holidays, of all regular meetings.
(B) Special meetings of the
Board of Tax Appeals may be called by the chairperson of the board on his/her
own initiative, or be called by the chairperson of the board upon written
request of two members of the board.
(C) Regular and special meetings of the Board of
Tax Appeals shall be held at the time and location specified on the notice of
(D) At all meetings of the Board
of Tax Appeals, the executive director of the board, or in the absence of the
executive director, a person appointed by the chairperson, shall keep minutes
of the meeting and shall identify the name of each member of the board present.
(E) Notice of each meeting of
the Board of Tax Appeals to consider official business of a non-adjudicatory
nature shall comport with rule 5717-1-24 of the Administrative Code.
(F) The chairperson of the Board of Tax Appeals, or
in his/her absence, the vice-chairperson, shall preside at all meetings of the
(G) The Board of Tax Appeals
shall conduct its official business of a non-adjudicatory nature in the
presence of a quorum, and two members of the board shall be present in person
at any meeting in order to constitute a quorum for the transaction of public
business. A member of the board must be
present in person at a meeting to be considered present or to vote at the
(H) Minutes of the meeting of
the Board of Tax Appeals, upon approval of the board, are to constitute the
record of its proceedings. Minutes of
all regular and special meetings of the board shall be promptly prepared, filed
and maintained, and open to public inspection. The portion of the minutes that concern executive sessions of the board
are to only reflect the general subject matter of discussions in executive
(I) Consent to film, photograph,
or record meetings of the Board of Tax Appeals shall be obtained from the
chairperson of the board, or with written consent of two members of the board,
prior to the start of the meeting. The
board may terminate such consent upon its determination that such filming,
photographing, or recording is distracting or otherwise disruptive to the
(J) As defined in this rule, a meeting is a
pre-arranged discussion of the public business of a non-adjudicatory nature of
the board by a majority of its members.
Amplifies R.C. 5703.02, 5703.14
5717-1-24 Notice of Meetings of the Board
of Tax Appeals
(A) All meetings of the Board of Tax Appeals are open
to the public at all times, unless the subject matter of the meeting is
specifically excepted by law.
(B) The time and place for all regularly scheduled meetings, and the time,
place and purpose of all special meetings, including emergency meetings, may be
(1) Consulting the announcements found on the bulletin board located in the
public reception area of the central office in Columbus, Ohio
and on the board’s website at www.bta.oh.gov;
(2) A telephone call to the receptionist at (614) 466-6700 located in Columbus, Ohio;
(3) Writing to: “Receptionist, The Ohio
Board of Tax Appeals, 30 East Broad Street,
24th Floor, Columbus,
Effective: Feb. 1, 2009
Rule Amplifies R.C.
Prior rules, effective May 1, 2008
Prior rules, effective November 9, 2007
Prior rules, effective June 15, 2007
Prior rules, effective January 14, 2005
Prior rules, effective June 1, 2002
Prior rules, effective March 1, 1996
30 East Broad Street, 24th Floor
Columbus Ohio 43215
Phone (614) 466-6700
Fax (614) 485-1001
Ohio Board of Tax Appeals is
an Equal Employment Opportunity Employer and is ADA compliant.