| (G) The appearance of an attorney at law licensed to practice | 50 |
|
law in this state on behalf of any party to an appeal assigned to | 51 |
|
the small claims docket is permitted but not required. A person | 52 |
|
other than a natural person, which is a real party in interest as | 53 |
|
taxpayer or claimant, or an entity that may participate by | 54 |
|
statute, may commence such an appeal or appear through an attorney | 55 |
|
at law licensed to practice law in this state. Such an | 56 |
|
organization may, through any bona fide officer, partner, member, | 57 |
|
trustee, or salaried employee, file and present its claim or | 58 |
|
defense in any appeal in the small claims division, provided the | 59 |
|
organization does not, in the absence of representation by an | 60 |
|
attorney at law licensed to practice law in this state, engage in | 61 |
|
cross-examination, argument, or other acts of advocacy. The board | 62 |
|
may provide by rule for additional guidelines applicable to | 63 |
|
practice before the board. | 64 |
| Sec. 5717.01. An appeal from a decision of a county board of | 65 |
|
revision may be taken to the board of tax appeals within thirty | 66 |
|
days after notice of the decision of the county board of revision | 67 |
|
is mailed as provided in division (A) of section 5715.20 of the | 68 |
|
Revised Code. Such an appeal may be taken by the county auditor, | 69 |
|
the tax commissioner, or any board, legislative authority, public | 70 |
|
official, or taxpayer authorized by section 5715.19 of the Revised | 71 |
|
Code to file complaints against valuations or assessments with the | 72 |
|
auditor. Such appeal shall be taken by the filing of a notice of | 73 |
|
appeal, in person or by certified mail, express mail, facsimile | 74 |
|
transmission, electronic transmission using electronic mail, or | 75 |
| by authorized delivery service, with the board of tax appeals and | 76 |
|
with the county board of revision. If notice of appeal is filed by | 77 |
|
certified mail, express mail, or authorized delivery service as | 78 |
|
provided in section 5703.056 of the Revised Code, the date of the | 79 |
|
United States postmark placed on the sender's receipt by the | 80 |
|
postal service or the date of receipt recorded by the authorized | 81 |
|
delivery service shall be treated as the date of filing. If notice | 82 |
|
of appeal is filed by facsimile transmission or electronic | 83 |
|
transmission using electronic mail, the date and time of | 84 |
|
transmission shall be treated as the date of filing. Upon receipt | 85 |
|
of such notice of appeal such county board of revision shall by | 86 |
|
certified mail notify all persons thereof who were parties to the | 87 |
|
proceeding before such county board of revision, and shall file | 88 |
|
proof of such notice with the board of tax appeals. The county | 89 |
|
board of revision shall thereupon certify to the board of tax | 90 |
|
appeals a transcript of the record of the proceedings of the | 91 |
|
county board of revision pertaining to the original complaint, and | 92 |
|
all evidence offered in connection therewith. Such appeal may be | 93 |
|
heard by the board of tax appeals at its offices in Columbus or in | 94 |
|
the county where the property is listed for taxation, or the board | 95 |
|
of tax appeals may cause its examiners to conduct such hearing and | 96 |
|
to report to it their findings for affirmation or rejection. An | 97 |
|
appeal may proceed pursuant to section 5703.021 of the Revised | 98 |
|
Code in the small claims division if the appeal qualifies under | 99 |
|
that section. | 100 |
| (B) Appeals from a municipal board of appeal created under | 109 |
|
section 718.11 of the Revised Code may be taken by the taxpayer or | 110 |
|
the tax administrator to the board of tax appeals or may be taken | 111 |
|
by the taxpayer or the tax administrator to a court of common | 112 |
|
pleas as otherwise provided by law. If the taxpayer or the tax | 113 |
|
administrator elects to make an appeal to the board of tax appeals | 114 |
|
or court of common pleas, and subject to section 5703.021 of the | 115 |
|
Revised Code with respect to small claims proceedings, the appeal | 116 |
|
shall be taken by the filing of a notice of appeal with the board | 117 |
|
of tax appeals or court of common pleas, the municipal board of | 118 |
|
appeal, and the opposing party. The notice of appeal shall be | 119 |
|
filed within sixty days after the day the appellant receives | 120 |
|
notice of the decision issued under section 718.11 of the Revised | 121 |
|
Code. The notice of appeal may be filed in person or by certified | 122 |
|
mail, express mail, facsimile transmission, electronic | 123 |
|
transmission using electronic mail, or by authorized delivery | 124 |
|
service as provided in section 5703.056 of the Revised Code. If | 125 |
|
the notice of appeal is filed by certified mail, express mail, or | 126 |
|
authorized delivery service as provided in section 5703.056 of the | 127 |
|
Revised Code, the date of the United States postmark placed on the | 128 |
|
sender's receipt by the postal service or the date of receipt | 129 |
|
recorded by the authorized delivery service shall be treated as | 130 |
|
the date of filing. If notice of appeal is filed by facsimile | 131 |
|
transmission or electronic transmission using electronic mail, the | 132 |
|
date and time of the transmission shall be treated as the date of | 133 |
|
filing. The notice of appeal shall have attached thereto and | 134 |
|
incorporated therein by reference a true copy of the decision | 135 |
|
issued under section 718.11 of the Revised Code and shall specify | 136 |
|
the errors therein complained of, but failure to attach a copy of | 137 |
|
such notice and incorporate it by reference in the notice of | 138 |
|
appeal does not invalidate the appeal. | 139 |
| (C) Upon the filing of a notice of appeal with the board of | 140 |
|
tax appeals, the municipal board of appeal shall certify to the | 141 |
|
board of tax appeals a transcript of the record of the proceedings | 142 |
|
before it, together with all evidence considered by it in | 143 |
|
connection therewith. Such appeals may be heard by the board at | 144 |
|
its office in Columbus or in the county where the appellant | 145 |
|
resides, or it may cause its examiners to conduct such hearings | 146 |
|
and to report to it their findings for affirmation or rejection. | 147 |
|
The board may order the appeal to be heard upon the record and the | 148 |
|
evidence certified to it by the administrator, but upon the | 149 |
|
application of any interested party the board shall order the | 150 |
|
hearing of additional evidence, and the board may make such | 151 |
|
investigation concerning the appeal as it considers proper. An | 152 |
|
appeal may proceed pursuant to section 5703.021 of the Revised | 153 |
|
Code in the small claims division if the appeals qualifies under | 154 |
|
that section. | 155 |
| Sec. 5717.02. (A) Except as otherwise provided by law, | 161 |
|
appeals from final determinations by the tax commissioner of any | 162 |
|
preliminary, amended, or final tax assessments, reassessments, | 163 |
|
valuations, determinations, findings, computations, or orders made | 164 |
|
by the commissioner may be taken to the board of tax appeals by | 165 |
|
the taxpayer, by the person to whom notice of the tax assessment, | 166 |
|
reassessment, valuation, determination, finding, computation, or | 167 |
|
order by the commissioner is required by law to be given, by the | 168 |
|
director of budget and management if the revenues affected by that | 169 |
|
decision would accrue primarily to the state treasury, or by the | 170 |
|
county auditors of the counties to the undivided general tax funds | 171 |
|
of which the revenues affected by that decision would primarily | 172 |
|
accrue. Appeals from the redetermination by the director of | 173 |
|
development under division (B) of section 5709.64 or division (A) | 174 |
|
of section 5709.66 of the Revised Code may be taken to the board | 175 |
|
of tax appeals by the enterprise to which notice of the | 176 |
|
redetermination is required by law to be given. Appeals from a | 177 |
|
decision of the tax commissioner or county auditor concerning an | 178 |
|
application for a property tax exemption may be taken to the board | 179 |
|
of tax appeals by the applicant or by a school district that filed | 180 |
|
a statement concerning that application under division (C) of | 181 |
|
section 5715.27 of the Revised Code. Appeals from a | 182 |
|
redetermination by the director of job and family services under | 183 |
|
section 5733.42 of the Revised Code may be taken by the person to | 184 |
|
which the notice of the redetermination is required by law to be | 185 |
|
given under that section. | 186 |
| (B) The appeals shall be taken by the filing of a notice of | 187 |
|
appeal with the board, and with the tax commissioner if the tax | 188 |
|
commissioner's action is the subject of the appeal, with the | 189 |
|
county auditor if the county auditor's action is the subject of | 190 |
|
the appeal, with the director of development if that director's | 191 |
|
action is the subject of the appeal, or with the director of job | 192 |
|
and family services if that director's action is the subject of | 193 |
|
the appeal. The notice of appeal shall be filed within sixty days | 194 |
|
after service of the notice of the tax assessment, reassessment, | 195 |
|
valuation, determination, finding, computation, or order by the | 196 |
|
commissioner, property tax exemption determination by the | 197 |
|
commissioner or the county auditor, or redetermination by the | 198 |
|
director has been given as provided in section 5703.37, 5709.64, | 199 |
|
5709.66, or 5733.42 of the Revised Code. The notice of appeal may | 200 |
|
be filed in person or by certified mail, express mail, facsimile | 201 |
|
transmission, electronic transmission using electronic mail, or | 202 |
| by authorized delivery service. If the notice of appeal is filed | 203 |
|
by certified mail, express mail, or authorized delivery service as | 204 |
|
provided in section 5703.056 of the Revised Code, the date of the | 205 |
|
United States postmark placed on the sender's receipt by the | 206 |
|
postal service or the date of receipt recorded by the authorized | 207 |
|
delivery service shall be treated as the date of filing. If notice | 208 |
|
of appeal is filed by facsimile transmission or electronic | 209 |
|
transmission using electronic mail, the date and time of the | 210 |
|
transmission shall be treated as the date of filing. The notice of | 211 |
|
appeal shall have attached to it and incorporated in it by | 212 |
|
reference a true copy of the notice sent by the commissioner, | 213 |
|
county auditor, or director to the taxpayer, enterprise, or other | 214 |
|
person of the final determination or redetermination complained | 215 |
|
of, and shall also specify the errors therein complained of, but | 216 |
|
failure to attach a copy of that notice and to incorporate it by | 217 |
|
reference in the notice of appeal does not invalidate the appeal. | 218 |
| (C) Upon the filing of a notice of appeal, the tax | 219 |
|
commissioner, county auditor, or the director, as appropriate, | 220 |
|
shall certify to the board a transcript of the record of the | 221 |
|
proceedings before the commissioner, auditor, or director, | 222 |
|
together with all evidence considered by the commissioner, | 223 |
|
auditor, or director in connection with the proceedings. Those | 224 |
|
appeals or applications may be heard by the board at its office in | 225 |
|
Columbus or in the county where the appellant resides, or it may | 226 |
|
cause its examiners to conduct the hearings and to report to it | 227 |
|
their findings for affirmation or rejection.
The board shall | 228 |
|
institute procedures to control and manage appeals governed by | 229 |
|
this section. The procedures shall include the conduct of | 230 |
|
discovery such that, upon the filing of the statutory transcript | 231 |
|
in an appeal, the board, through its attorney examiners, shall | 232 |
|
establish a case management schedule in consultation with the | 233 |
|
parties and their counsel subject to section 5703.021 of the | 234 |
|
Revised Code. | 235 |
| (D) The board may order the appeal to be heard upon the | 236 |
|
record and the evidence certified to it by the commissioner, | 237 |
|
county auditor, or director, but upon the application of any | 238 |
|
interested party the board shall order the hearing of additional | 239 |
|
evidence, and it may make an investigation concerning the appeal | 240 |
|
that it considers proper.
An appeal may proceed pursuant to | 241 |
|
section 5703.021 of the Revised Code in the small claims division | 242 |
|
if the appeal qualifies under that section. | 243 |
| Section 3. This section applies to any residential property | 246 |
|
case that has been appealed from a board of revision and is | 247 |
|
docketed before the Board of Tax Appeals. Upon the written consent | 248 |
|
of the parties to have the case transferred to the Department of | 249 |
|
Taxation, the Tax Commissioner may process such appeals and issue | 250 |
|
a determination that is final for all parties. The Commissioner | 251 |
|
shall establish a practice and procedure for processing such | 252 |
|
cases. Any request by a party for transfer of a case to the | 253 |
|
Department of Taxation under this section shall be made within two | 254 |
|
years from the effective date of this section. This authority is | 255 |
|
granted in conjunction with section 5703.021 of the Revised Code. | 256 |
