reglab/statecodes huggingface dataset:
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-39 - Replacement Tire Fee Returns › Section 5703-39-01 - Replacement tire fee returns and payments to be made electronically

Current through all regulations passed and filed through July 1, 2024
(A) Except as
			 provided in paragraph (B) of this rule,  each person filing a replacement tire fee return
			 shall file such return and remit payment of the fee electronically
			 by using the Ohio business gateway as defined in section
			 718.01 of the Revised Code, or
			 by any other means prescribed by the tax commissioner for the filing of such
			 return or payment of such fee.
(B)
(1) Any
			 person may apply to the commissioner to be excused from filing and paying
			 electronically under paragraph (A) of this rule. If a form is prescribed by the
			 commissioner for such purpose, the form will be posted on the
			 department of taxation's web site
									and the person should complete
			 such form to apply to be excused from filing and paying
			 electronically.
(2) The
			 commissioner will notify the person in writing of the commissioner's decision.
			 Unless an earlier date is specified in the notice, the excuse
			 will
			 continue to apply until revoked in writing by the commissioner. The denial or
			 revocation of an excuse under this paragraph is not a final determination of
			 the commissioner and is not subject to further appeal.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-41 - Municipal Net Profit Tax › Section 5703-41-01 - Filing of returns and payments by electronic means

Current through all regulations passed and filed through July 1, 2024
(A) Except as
			 provided in paragraph (C) of this rule, any taxpayer subject to municipal
			 income taxation with respect to the taxpayer's net profit from a business or
			 profession that uses the Ohio business gateway to file a municipal net profit
			 tax return, an extension for filing a municipal net profit tax return, or a
			 declaration of estimated taxes, or that uses the Ohio business gateway to make
			 payment of amounts shown to be due on such returns and declarations, shall file
			 such tax returns, extensions, and declarations and  make payments in accordance with the guidance
			 published on the Ohio business gateway website at
http://www.business.ohio.gov
.
(B) Except as provided in paragraph (D) of
			 this rule, a taxpayer that made an election under section
			 718.80 of the Revised Code shall
			 file all tax returns, extensions for filing tax returns, and declarations of
			 estimated taxes, and  make payment of
			 amounts shown to be due on such returns and declarations, electronically,
			 either through the Ohio business gateway or in another manner as prescribed by
			 the tax commissioner. Payments made through the treasurer of state shall be
			 made in the manner prescribed by the rules adopted by the treasurer of state
			 under section 113.061 of the Revised
			 Code.
(C) Except as provided in
			 paragraph (D) of this rule, if the tax commissioner prescribes electronic
			 filing and payment to be made using electronic means other than the Ohio
			 business gateway for those taxpayers that made an election under division (A)
			 of section 718.80 of the Revised Code, such
			 taxpayers shall file and pay using such electronic means required in accordance
			 with the guidance published by the tax commissioner on the Ohio department of
			 taxation's website at
http://www.tax.ohio.gov
.
(D)
(1) As
			 authorized by division (B) of section
			 718.851 of the Revised Code, a
			 taxpayer that made an election under section
			 718.80 of the Revised Code may
			 apply to the tax commissioner to be excused from electronically filing
			 returns and making payments . A form prescribed for such purpose
			 will be
			 posted on the department of taxation's website.
(2) The commissioner
			 will
			 notify the person in writing of the commissioner's decision. Unless an earlier
			 date is specified in the notice, the excuse applies until revoked
			 in writing by the commissioner. The denial or revocation of an excuse under
			 this paragraph is not a final determination of the commissioner and is not
			 subject to further appeal.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-41 - Municipal Net Profit Tax › Section 5703-41-02 - Joint economic development zones and joint economic development districts

Current through all regulations passed and filed through July 1, 2024
(A) As used in this
			 rule:
(1) "Agreement" means an agreement
			 prescribed under division (H)(4) of section
			 715.691, division (F)(5) of
			 section 715.70, division (G) of section
			 715.71, or division (F)(5)(c) of
			 section 715.72 of the Revised Code,
			 between the board of directors of a JEDD or JEDZ and a qualifying municipal
			 corporation to administer, collect, and enforce the income tax on behalf of a
			 JEDD or JEDZ.
(2) "Contract" means
			 a contract creating a joint economic development district entered into under
			 section 715.70,
			 715.71, or
			 715.72 of the Revised Code, or a
			 contract creating a joint economic development zone entered into under section
			 715.691 of the Revised
			 Code.
(3) "JEDD" means a joint
			 economic development district that levies an income tax under section
			 715.70,
			 715.71, or
			 715.72 of the Revised
			 Code.
(4) "JEDZ" means a joint
			 economic development zone that levies an income tax under section
			 715.691 of the Revised
			 Code.
(5) "Map of the JEDD or JEDZ"
			 means a description of the area or areas included in the JEDD or JEDZ,
			 including a map in sufficient detail to denote the specific boundaries of the
			 area or areas, and the parcel number of any parcel located within the
			 boundaries of the JEDD or JEDZ which is excluded from the JEDD or
			 JEDZ.
(6) "Qualifying municipal
			 corporation" is any municipal corporation other than a JEDD or JEDZ.
(7) "Tax collections" means any amount
			 collected pursuant to sections
			 718.80 to
			 718.95 of the Revised Code and
			 distributed under section
			 718.83 of the Revised
			 Code.
Ohio Administrative Code › Title 5703 - Department of Taxation › Chapter 5703-41 - Municipal Net Profit Tax › Section 5703-41-03 - Change in taxable year and declaration of estimated taxes for short taxable years

Current through all regulations passed and filed through July 1, 2024
(A) Except as otherwise provided in this
			 paragraph, terms used in this rule have the same meaning as in sections
			 718.80 to
			 718.95 of the Revised Code. As
			 used in this rule, "short taxable year" means a taxable year consisting of a
			 period of less than twelve full months. A short taxable year may occur if a
			 taxpayer is not in existence for an entire taxable year or if a taxpayer
			 changes its taxable year.
(B) If a
			 taxpayer changes its taxable year, the taxpayer shall notify the tax
			 commissioner of such change no later than the due date of the federal short
			 period return. Failure to timely notify the tax commissioner under this
			 paragraph may result in inaccurate billing notices or assessments.
(C) In the case of a short taxable year, no
			 payment of estimated tax is required if the amount payable as estimated taxes
			 for the short taxable year is less than two hundred dollars.
(D) Except as otherwise provided in paragraph
			 (C) of this rule, in the case of a short taxable year, the taxpayer shall file
			 a declaration of estimated taxes and remit estimated taxes in the amount of at
			 least ninety per cent of the combined tax liability for the taxable year to the
			 tax commissioner on or before the fifteenth day of the last month of the short
			 taxable year.
(E) Although not a
			 short taxable year, in the case of a taxpayer in existence for the entire
			 taxable year but becoming subject to the municipal net profit tax for the first
			 time after the beginning of the taxpayer's taxable year, the taxpayer shall
			 file a declaration of estimated taxes and remit estimated taxes in the amount
			 of at least ninety per cent of the combined tax liability for the taxable year
			 by the fifteenth day of the last month of the taxable year.
Ohio Administrative Code › Title 5717 - Board of Tax Appeals › Chapter 5717-1 - General Provisions › Section 5717-1-01 - Organization

Current through all regulations passed and filed through July 1, 2024
(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.
(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 records.
(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. The deliberative process engaged in
			 by the board in resolving appeals was found to be protected by the judicial
			 mental process privilege in "TBC Westlake, Inc. v. Hamilton Cty. Bd. of
			 Revision (1998), 81 Ohio St.3d 58," and, except upon proper written motion, the
			 board will not discuss its rulings.
(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.
Five Year Review (FYR) Dates:
				11/28/2018 and
				11/28/2023
Promulgated
				Under: 5703.14
Statutory
				Authority: 5703.02
Rule
				Amplifies: 5703.02
Prior
				Effective Dates: 10/20/1977, 03/24/1989, 05/17/1990, 03/01/1996, 01/14/2005,
				10/09/2013, 01/19/2016
Ohio Administrative Code › Title 5717 - Board of Tax Appeals › Chapter 5717-1 - General Provisions › Section 5717-1-02 - Appearance and practice before the board

Current through all regulations passed and filed through July 1, 2024
(A)
								 Notices of
			 appeal to the board shall be filed in accordance with the applicable
			 statute.
(B) In any proceeding before the board, a person who
			 is a party to an appeal may appear 
			 on his or her own behalf. Other than appeals which proceed through the board's
			 small claims docket, which are subject to section
			 5703.021 of the Revised Code, 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.
			 Any non-attorney acting on behalf of a party may not
			 make legal argument, examine witnesses, or undertake any other tasks that can
			 be performed only by an attorney. 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.
(C) Persons authorized to practice law in
			 other jurisdictions may, by motion and upon compliance with Rule XII of the
			 Rules for the Government of the Bar of Ohio, be authorized to practice before
			 the board in a particular proceeding. The motion shall be accompanied by a copy
			 of the certificate of pro hac vice registration and the information required by
			 Rule XII, section 2(A)(6) of the Rules for the Government of the Bar of
			 Ohio.
Five Year Review (FYR) Dates:
				11/28/2018 and
				11/28/2023
Promulgated
				Under: 5703.14
Statutory
				Authority: 5703.02
Rule
				Amplifies: 5703.02
Prior
				Effective Dates: 10/20/1977, 03/24/1989, 03/01/1996, 01/14/2005, 10/09/2013,
				01/19/2016
Ohio Administrative Code › Title 5717 - Board of Tax Appeals › Chapter 5717-1 - General Provisions › Section 5717-1-03 - Filings

Current through all regulations passed and filed through July 1, 2024
(A) The
			 board's preferred method of filing is through its electronic filing system.
(B) Definitions
(1) "Electronic filing system" means the
			 system made available by the board to receive, process, and store data
			 associated with appeals.
(2)
			 "Submit" means to send to the board through the electronic filing system for
			 filing.
(3) "File" means to be
			 accepted by the board, following submission and board review, for
			 filing.
(4) "Board review" means a
			 preliminary review by the board or its staff of submissions to ensure their
			 accuracy and compliance with these rules. If submissions are found to be in
			 compliance, the board will accept them for filing. If submissions are found not
			 to be in compliance or to contain errors, the submission will not be accepted
			 for filing and the board shall notify the filer of the deficiency or problem
			 with the submission.
(5)
			 "Registered user" means a person holding a user name and password granted
			 through the board's electronic filing system.
(6) "Technical failure" means the electronic
			 filing system is unable to accept submissions continuously or intermittently
			 over the course of any period of time greater than one hour after ten a.m. that
			 day.
Ohio Administrative Code › Title 5717 - Board of Tax Appeals › Chapter 5717-1 - General Provisions › Section 5717-1-04 - Entry of appearance, change of address, and withdrawal of counsel

Current through all regulations passed and filed through July 1, 2024
(A)
								 Entries of appearance of counsel in any appeal shall
			 be filed with the board. Such appearance may be effected by the signing of the
			 notice of appeal.
(B)
								 Any party entitled to participate in an appeal as an
			 appellee shall enter an appearance with the board within twenty-one days of
			 receiving notice that such appeal has been filed. As appeals may be scheduled
			 for hearing or subject to other proceedings prior to an entry of appearance
			 being filed, it is the responsibility of an appellee or its counsel to
			 ascertain the status of such appeal and take such action as
			 appropriate.
(C)
								 Where two or more attorneys represent a party, one
			 attorney shall be designated as counsel of record to receive notices and
			 service on behalf of that party.
(D)
								 Any change of
			 address of a party or counsel of record must be promptly submitted through the
			 electronic filing system, or otherwise filed with the board.
(E)
								 In appeals
			 involving real property, the parties shall notify the board of any change in
			 ownership and include the current owner's name and address.
(F)
								 A notice of
			 withdrawal of counsel in any appeal shall be submitted to the board and shall
			 be effective upon filing. The notice shall:
(1)
									 State the
			 reason(s) for the withdrawal;
(2)
									 Include
			 certification of service upon opposing parties or their
			 counsel;
(3)
									 Disclose the time and date of hearing or the date on
			 which written argument must be submitted if established;
(4)
									 Identify the
			 person and address to which future notices shall be sent;
(5)
									 Include
			 counsel's professional statement that a copy of such pleading has been sent to
			 the last known address of the client; and
(6)
									 Include a
			 statement that the client has been made aware of any hearing scheduled.
Replaces: 5717-1-03
Ohio Administrative Code › Title 5717 - Board of Tax Appeals › Chapter 5717-1 - General Provisions › Section 5717-1-06 - Service

Current through all regulations passed and filed through July 1, 2024
(A)
								 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 filing.
(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, if possible, in the same or more
			 expeditious manner than that used to file such pleading with the board by
			 delivering a copy to counsel's or the party's last known address appearing on
			 the board's records.
(D)
								 To protect legitimate personal privacy interests,
			 social security numbers and other personal identifying information, e.g.,
			 financial account numbers, shall be redacted from documents before the
			 documents are submitted to the board. The responsibility for redacting personal
			 identifying information rests solely with the individuals, officials, or
			 tribunals who file the documents. If personal identifying information has been
			 redacted from a document but is necessary for the board's determination of the
			 appeal, the board may order, upon motion or sua sponte, that an un-redacted
			 copy of the document be provided.
Replaces: 5717-1-05
Five Year Review (FYR) Dates:
				2/2/2021 and
				07/18/2021
Promulgated
				Under: 111.15
Statutory
				Authority: 111.15
Rule
				Amplifies: 5703.02
Prior
				Effective Dates: 10/20/1977, 03/24/1989, 03/01/1996, 05/01/2008, 10/09/2013,
				01/19/2016
Ohio Administrative Code › Title 5717 - Board of Tax Appeals › Chapter 5717-1 - General Provisions › Section 5717-1-08 - Small claims docket

Current through all regulations passed and filed through July 1, 2024
(A) The board's small claims docket allows
			 parties to resolve minor disputes quickly, inexpensively, and fairly, without
			 requiring a formal hearing or the services of an attorney. Appeals assigned to
			 the small claims docket are informal and wide latitude is granted to the board
			 in resolving such disputes. Any small claims hearing shall be
			 telephonic.
(B) Appeals qualifying
			 for resolution in small claims are those that:
(1) Originate from decisions of a board of
			 revision for real estate that qualifies for the "nonbusiness credit" provided
			 for in section 319.302 of the Revised Code;
			 or
(2) Do not originate from
			 decisions of a board of revision and the amount in dispute does not exceed ten
			 thousand dollars exclusive of interest and penalty; and
(3) The taxpayer elects for small claims
			 resolution.
Ohio Administrative Code › Title 5717 - Board of Tax Appeals › Chapter 5717-1 - General Provisions › Section 5717-1-09 - Consolidations

Current through all regulations passed and filed through July 1, 2024
When appeals involving common questions
				of law or fact are pending, the board, upon the timely motion of any party
				showing good cause therefor, or upon its own motion, may consolidate the
				appeals for hearing and other appropriate purposes, and may take such action
				governing the proceedings as may be required. To the extent consolidated
				appeals have distinct appellants, for purposes of the case management schedules
				in rules
				5717-1-07
				and
				5717-1-08 of
				the Administrative Code, the designated appellant and appellee(s) shall be
				those of the lowest-numbered appeal in the consolidated cases.
Replaces: 5717-1-08
Five Year Review (FYR) Dates:
				2/2/2021 and
				07/18/2021
Promulgated
				Under: 111.15
Statutory
				Authority: 111.15
Rule
				Amplifies: 5703.02
Prior
				Effective Dates: 10/20/1977, 03/24/1989, 05/17/1990, 03/01/1996, 10/09/2013,
				01/19/2016
Ohio Administrative Code › Title 5717 - Board of Tax Appeals › Chapter 5717-1 - General Provisions › Section 5717-1-10 - Statutory transcripts

Current through all regulations passed and filed through July 1, 2024
(A)
								 Within
			 forty-five days of the filing of a notice of appeal, the board of revision, tax
			 commissioner, county auditor, municipal board of appeal, or director of
			 development services, as appropriate, shall certify to the board a transcript
			 of the record of the proceedings before it, together with all evidence
			 considered in connection therewith.
(B)
								 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.
(C)
								 Upon written
			 request, the board may grant additional time to certify the transcript,
			 generally limited to an additional fifteen days.
(D)
								 An abbreviated
			 transcript may be certified if it appears a preliminary issue affecting the
			 board's jurisdiction exists, e.g., an untimely appeal, or if any party files a
			 motion raising a jurisdictional issue. The abbreviated transcript shall be
			 submitted on an expedited basis and shall include sufficient information to
			 allow the board to address the jurisdictional issue/motion and must be clearly
			 designated as an "abbreviated transcript." If the board finds that jurisdiction
			 has been properly vested, a supplemental statutory transcript shall be
			 certified within fourteen days of the date of issuance of the order finding
			 jurisdiction.
(E)
								 Transcripts shall be transmitted to the board
			 electronically in the manner prescribed by the board.
Replaces: 5717-1-09
Five Year Review (FYR) Dates:
				2/2/2021 and
				07/18/2021
Promulgated
				Under: 111.15
Statutory
				Authority: 111.15
Rule
				Amplifies: 5703.02
Prior
				Effective Dates: 03/24/1989, 05/17/1990, 03/01/1996, 01/14/2005, 10/09/2013,
				01/19/2016
Ohio Administrative Code › Title 5717 - Board of Tax Appeals › Chapter 5717-1 - General Provisions › Section 5717-1-11 - Interim procedural orders

Current through all regulations passed and filed through July 1, 2024
(A)
								 The board may
			 delegate to its attorney examiners the authority to issue interim procedural
			 orders. 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.
(B)
								 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 conference.
Replaces: 5717-1-10
Five Year Review (FYR) Dates:
				2/2/2021 and
				07/18/2021
Promulgated
				Under: 111.15
Statutory
				Authority: 111.15
Rule
				Amplifies: 5703.02
Prior
				Effective Dates: 03/24/1989, 05/17/1990, 03/01/1996,
				01/19/2016
Ohio Administrative Code › Title 5717 - Board of Tax Appeals › Chapter 5717-1 - General Provisions › Section 5717-1-13 - Motions

Current through all regulations passed and filed through July 1, 2024
(A)
								Legal memoranda requirements
(1)
									Motions shall be
			 filed within the deadlines set in the case management schedule. All motions
			 shall be accompanied by a memorandum in support, which shall include a
			 statement of the grounds, with citation to authorities relied upon. The
			 memorandum in support shall not exceed fifteen pages, excluding
			 attachments.
(2)
									Any party filing a memorandum in opposition shall do so
			 within fourteen days after the date of service of the motion. Any memorandum in
			 opposition shall not exceed fifteen pages, excluding
			 attachments.
(3)
									If a memorandum in opposition is filed, the moving
			 party may file a reply memorandum within seven days after the date of service
			 of any memorandum in opposition. The reply memorandum shall not exceed ten
			 pages, excluding attachments.
(4)
									Outside of a
			 formal hearing, the board does not accept and will not consider oral motions.
			 If an oral motion is made at a hearing, the board may require the party to file
			 a written motion.
Ohio Administrative Code › Title 5717 - Board of Tax Appeals › Chapter 5717-1 - General Provisions › Section 5717-1-14 - Subpoenas

Current through all regulations passed and filed through July 1, 2024
(A)
								 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 submitted to the board. Parties should not seek the
			 issuance of subpoenas to non-parties to the appeal who are located outside the
			 state of Ohio. If issued, such subpoenas will be subject to quash upon
			 request.
(B)
								 Upon request, the board shall make available blank
			 subpoena forms to the requesting party so that the party may complete the form.
			 The requesting party shall send one 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.
(C)
								 Subpoenas shall be served by the party or other
			 individual over the age of eighteen years, personally or by certified mail,
			 return receipt requested.
(D)
								 The party or other person serving the subpoena shall
			 submit proof of service of the subpoena, at or prior to the time of the hearing
			 for which the subpoena was issued.
(E)
								 Witnesses shall
			 receive their subpoenas at least twenty-one days prior to the hearing or
			 deposition at which they are to appear.
(F)
								 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.
Replaces: 5717-1-13
Five Year Review (FYR) Dates:
				2/2/2021 and
				07/18/2021
Promulgated
				Under: 111.15
Statutory
				Authority: 111.15
Rule
				Amplifies: 5703.02
Prior
				Effective Dates: 10/20/1977, 03/24/1989, 05/17/1990, 03/01/1996, 01/14/2005,
				10/09/2013, 01/19/2016
Ohio Administrative Code › Title 5717 - Board of Tax Appeals › Chapter 5717-1 - General Provisions › Section 5717-1-15 - Sanctions

Current through all regulations passed and filed through July 1, 2024
(A)
								 Failure to comply with the rules contained in agency
			 5717 of the Administrative Code, including the deadlines set by the appeal's
			 case management schedule pursuant to rule
			 5717-1-07
			 or rule
			 5717-1-08 of
			 the Administrative Code, or an order of the board may result in any of the
			 following sanctions:
(1)
									 The dismissal of the appeal;
(2)
									 The prohibition
			 against introducing matters into evidence in support of certain specifications
			 of error or other parts of the notice of appeal;
(3)
									 The prohibition
			 against introducing designated matters into evidence;
(4)
									 The prohibition
			 against introducing expert opinion and testimony into evidence;
(5)
									 The denial or
			 suspension of appearing and qualifying as an expert witness in designated
			 matters before the board;
(6)
									 The denial or suspension of the right of any person to
			 appear or practice before the board;
(7)
									 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;
(8)
									 The judicial
			 relief provided by sections
			 5703.03 and
			 5703.031 of the Revised
			 Code.
Ohio Administrative Code › Title 5717 - Board of Tax Appeals › Chapter 5717-1 - General Provisions › Section 5717-1-17 - Briefs

Current through all regulations passed and filed through July 1, 2024
(A)
								If a hearing is not scheduled, all parties shall file
			 briefs on or before the deadline established by the board. Briefs shall not
			 exceed fifteen pages, excluding attachments.
(B)
								If a hearing is
			 scheduled, parties are highly encouraged to file pre-hearing briefs. Prehearing
			 briefs that are filed shall be filed at least seven days before the hearing.
			 Prehearing briefs shall not exceed fifteen pages, excluding attachments. After
			 a hearing is concluded, the board may set a post-hearing briefing schedule. In
			 such circumstances, the parties shall file briefs on or before the deadline(s)
			 established by the board. Unless otherwise specified by the board, any initial
			 brief shall not exceed fifteen pages, excluding attachments. Reply briefs shall
			 not exceed ten pages, excluding attachments.
(C)
								At times, the
			 board may set a case for a hearing but later cancel the hearing or convert the
			 case to a briefing schedule. For example, the board may cancel the hearing if
			 all parties waive their appearances. The board may also cancel a hearing if the
			 parties fail to timely file a witness and exhibit list. In such cases, the
			 parties shall file briefs on or before the deadline established by the board.
			 Those briefs shall not exceed fifteen pages, excluding
			 attachments.
(D)
								The board will only consider evidence contained within
			 the transcript certified to it, submitted by joint agreement of all parties, or
			 received at the hearing. Evidence attached to briefs in violation of this rule
			 will be stricken or disregarded.
(E)
								The parties shall
			 raise all relevant arguments in their briefs, and the board may consider
			 unraised issues as waived. If the briefing schedule provides for responsive
			 briefs, parties shall raise all issues in the initial briefs so that the
			 responding party may address all issues in a responsive brief. The board may
			 deem issues waived when improperly raised for the first time in a reply brief
			 absent a showing of surprise or for good cause. The board may also order
			 supplemental briefing on any issue.
(F)
								After the
			 deadline for submission of briefs has passed, a party may submit, as additional
			 authority, relevant cases subsequently decided, but without further
			 argument.
(G)
								Amicus curiae may file briefs only with leave of the
			 board according to briefing deadlines established by the board.
Ohio Administrative Code › Title 5717 - Board of Tax Appeals › Chapter 5717-1 - General Provisions › Section 5717-1-18 - Voluntary dismissals, joint remands, and stipulations

Current through all regulations passed and filed through July 1, 2024
(A)
								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.
(B)
								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, the board's consideration
			 of the appeal upon the existing record, or the dismissal of the appeal as
			 moot.
Replaces: 5717-1-17
Five Year Review (FYR) Dates:
				2/2/2021 and
				07/18/2021
Promulgated
				Under: 111.15
Statutory
				Authority: 111.15
Rule
				Amplifies: 5703.02
Prior
				Effective Dates: 10/20/1977, 03/24/1989, 03/01/1996, 01/14/2005, 10/09/2013,
				01/19/2016
Ohio Administrative Code › Title 5717 - Board of Tax Appeals › Chapter 5717-1 - General Provisions › Section 5717-1-19 - Failure to prosecute an appeal

Current through all regulations passed and filed through July 1, 2024
The board may journalize an order
				determining an appeal upon the record or dismissing an appeal when the
				appellant fails to appear at a merit hearing scheduled at the appellant's
				request and fails to notify the board in advance of the waiver of its right to
				appear at a hearing.
Replaces: 5717-1-18
Five Year Review (FYR) Dates:
				2/2/2021 and
				07/18/2021
Promulgated
				Under: 111.15
Statutory
				Authority: 111.15
Rule
				Amplifies: 5703.02
Prior
				Effective Dates: 10/20/1977, 03/24/1989, 03/01/1996, 10/09/2013,
				01/19/2016
Ohio Administrative Code › Title 5717 - Board of Tax Appeals › Chapter 5717-1 - General Provisions › Section 5717-1-20 - Clerical amendments to a final order

Current through all regulations passed and filed through July 1, 2024
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.
Replaces: 5717-1-19
Five Year Review (FYR) Dates:
				3/4/2021 and
				07/08/2021
Promulgated
				Under:
				111.15
Statutory Authority: R.C.
				5703.02
Rule Amplifies: R.C.
				5703.02
Prior Effective Dates: 03/01/1996,
				01/19/2016
Ohio Administrative Code › Title 5717 - Board of Tax Appeals › Chapter 5717-1 - General Provisions › Section 5717-1-21 - Mediation

Current through all regulations passed and filed through July 1, 2024
(A)
								The board strongly encourages all parties to
			 voluntarily engage in settlement discussions and attempt to reach voluntary
			 agreement of pending appeals. Such settlement discussions among parties may
			 occur without board involvement throughout the time that an appeal pends before
			 the board. To the extent settlement discussions successfully resolve pending
			 appeals, voluntary dismissals, joint stipulations of value, and joint remands
			 must be submitted to the board in accordance with rule
			 5717-1-18
			 of the Administrative Code.
(B)
								Parties may seek,
			 and the board may order, formal mediation consistent with Ohio's Uniform
			 Mediation Act ("UMA"), Chapter 2710. of the Revised Code. Additional
			 information about the UMA may be found on the supreme court of Ohio's website.
			 In the event joint mediation is sought by the parties, or is ordered by the
			 board, the parties to the appeal shall be directed to secure, at their shared
			 expense, a mediator who will facilitate communication and negotiation between
			 the parties in order to assist them in reaching a voluntary agreement regarding
			 the pending appeal. Parties are expected to jointly select a mediator, taking
			 into consideration a variety of factors, including training, experience, cost,
			 location, and subject matter or process expertise. Additional information
			 regarding the engagement of a private mediator may be secured from state and
			 local bar associations and private organizations.
(C)
								Settlement
			 discussions or formal mediation shall proceed simultaneously with established
			 case management schedules and will not alter the deadlines therein.
Replaces: 5717-1-20
Five Year Review (FYR) Dates:
				2/2/2021 and
				07/18/2021
Promulgated
				Under: 111.15
Statutory
				Authority: 111.15
Rule
				Amplifies: 5703.02
Prior
				Effective Dates: 03/01/1996, 01/14/2005, 10/09/2013,
				01/19/2016
Ohio Administrative Code › Title 5902 - Governor's Office of Veterans' Affairs › Chapter 5902-1 - Requirements for Service Commissioners and Officers › Section 5902-1-01 - Training and education

Current through all regulations passed and filed through July 1, 2024
For purposes of Chapter 5902-1 of the Administrative
				Code:
(A) Training and education
			 curricula for the accreditation of county veterans service officers shall be
			 determined by the director of the Ohio department of veterans services or the
			 director's designee, in consultation with the Ohio state association of county
			 veterans service officers;
(B)
			 Training and education curricula for the training of county veterans service
			 commissioners shall be determined by the director of the Ohio department of
			 veterans services or the director's designee, in consultation with the Ohio
			 state association of county veterans service commissioners;
(C) In each case, training will be selected
			 from the following list of topics:
(1)
			 Veterans' benefits, including but not limited to
(a) Claims, appeals, survivor benefits, death
			 benefits, national and state cemeteries;
(b) Financial assistance; housing and small
			 business loan programs; social security administration;
(c) Individual unemployability compensation,
			 presumptive disabilities, ratings;
(d) Women veteran programs;
(e) Issues related or specific to service in
			 the reserves or national guard;
(f)
			 Programs intended for disabled veterans;
Ohio Administrative Code › Title 5902 - Governor's Office of Veterans' Affairs › Chapter 5902-1 - Requirements for Service Commissioners and Officers › Section 5902-1-02 - Education, training, and certification for county veterans service commissioners

Current through all regulations passed and filed through July 1, 2024
(A)
								In order to be
			 recertified, county veterans service commissioners shall earn annually no fewer
			 than five credits per calendar year. Additional credits or training may be
			 required at the discretion of the director of the Ohio department of veterans
			 services. The director, or the director's designee, shall determine the
			 curriculum for each training conference, school, or other event provided by the
			 Ohio state association of county veterans service commissioners, in
			 consultation with that association. Newly-appointed commissioners shall attend
			 a special course of instruction conducted by the department of veterans
			 services and earn credit at the discretion of the director of the department of
			 veterans services. Each commissioner shall sign a standards of conduct
			 form.
(B)
								County veterans service commissioners shall attend or
			 take:
(1)
									All
			 training or education required by the director of the department of veterans
			 services; and
(2)
									At least one of the following:
(a)
										The Ohio state
			 association of county veterans service commissioners' spring conference;
			 or
(b)
										The Ohio state association of county veterans service
			 commissioners' fall conference; and
(3)
									Any other
			 education or training approved by the director of the department of veterans
			 services and needed for service commissioners to earn the required number of
			 credits annually.
Replaces: 5902-1-02
Ohio Administrative Code › Title 5902 - Governor's Office of Veterans' Affairs › Chapter 5902-1 - Requirements for Service Commissioners and Officers › Section 5902-1-03 - Criteria for hiring county veterans service officers

Current through all regulations passed and filed through July 1, 2024
(A)
								Minimum qualifications for hiring veterans service
			 officers:
(1)
									Shall be a veteran with an honorable
			 discharge/separation;
(2)
									Shall be a high school graduate or
			 equivalent;
(3)
									Shall satisfactorily complete a background
			 investigation by a local law enforcement agency.
Ohio Administrative Code › Title 5902 - Governor's Office of Veterans' Affairs › Chapter 5902-1 - Requirements for Service Commissioners and Officers › Section 5902-1-05 - Accrediting and certifying county veterans service officers

Current through all regulations passed and filed through July 1, 2024
In order to hold the position of a
				county veterans service officer, an individual shall be accredited by the Ohio
				department of veterans services within eighteen months of being hired. The
				department of veterans services shall certify an individual's accreditation to
				the United States department of veterans affairs upon completion of each of the
				following requirements:
(A)
								Attend state association of county veterans service
			 officers new service officers school;
(B)
								Achieve a minimum
			 score of at least seventy per cent on the certification test administered by
			 the department of veterans services.
County veterans service officers not
				yet accredited and within the initial eighteen months of employment shall have
				all benefit applications reviewed by an accredited service officer prior to
				submission to the veterans benefits administration.
Replaces: 5902-1-05
Effective: 1/1/2017
Five Year Review
				(FYR) Dates: 06/01/2021
Promulgated Under:
				119.03
Statutory
				Authority: ORC 5902.02
Rule
				Amplifies: ORC 5902.02
Prior
				Effective Dates: 1/18/1997, 4/10/2003,
				2/14/11
Ohio Administrative Code › Title 5902 - Governor's Office of Veterans' Affairs › Chapter 5902-1 - Requirements for Service Commissioners and Officers › Section 5902-1-06 - Education of county veterans service officers

Current through all regulations passed and filed through July 1, 2024
(A)
								County veterans
			 service officers shall earn no fewer than five credits per calendar year
			 beginning in the first full calendar year of employment following their
			 accreditation by the Ohio department of veterans services. Additional credits
			 or training may be required at the discretion of the director of the Ohio
			 department of veterans services. At the time the department of veterans
			 services accredits county veterans service officers, the department shall send
			 each service officer notice of accreditation and how many credits the service
			 officer must earn in that calendar year, dependent upon the time of year and
			 training opportunities remaining.
(B)
								The director, or
			 the director's designee, shall determine the curriculum for each training
			 conference, school, or other event provided by the Ohio state association of
			 county veterans service officers, in consultation with that
			 association.
(C)
								County veterans service officers shall attend or
			 take:
(1)
									All
			 training or education required by the director of the department of veterans
			 services; and
(2)
									At least one of the following:
(a)
										The Ohio state
			 association of county veterans service officers' spring school;
			 or
(b)
										The Ohio state association of county veterans service
			 officers' fall school; and
(3)
									Any other
			 education or training approved by the director of the department of veterans
			 services and needed for service officers to earn the required number of credits
			 annually.
Replaces: 5902-1-06
Ohio Administrative Code › Title 5902 - Governor's Office of Veterans' Affairs › Chapter 5902-3 - Education, Diplomas, Degrees › Section 5902-3-01 - Education, diplomas and degrees high school diplomas to world war II, Korean conflict, or Vietnam conflict veterans

Current through all regulations passed and filed through July 1, 2024
(A) A high school diploma may be awarded to
			 any living World
								
								War
								 II, Korean conflict, or Vietnam
			 conflict veteran, or posthumously to a living relative, who left a public or
			 non-public school located in any state prior to graduation in order to serve in
			 the armed forces of the United States, or who left a public or nonpublic school
			 located in any state prior to graduation due to family circumstances and
			 subsequently entered the armed forces of the United States, and meets all of
			 the following criteria:
(1) The veteran is a
			 current resident of the state of Ohio, or was previously enrolled in any high
			 school in this state, or was a resident of the state of Ohio at the time of
			 death.
(2) The veteran served at
			 any time during the period of September 16, 1940 to December 31, 1946 or June
			 27, 1950 to January 31, 1955, or August 5, 1964 (February 28, 1961, for
			 veterans who served "in country" before August 5, 1964) to May 7, 1975 in any
			 branch of the armed forces of the United States, which includes:
(a) United States army air corps.
(b) United States air force.
(c) United States army.
(d) United States coast guard.
(e) United States marine corps.
(f) United States navy.
(3) The veteran received an honorable
			 discharge from the armed forces of the United States as verified by a certified
			 copy of their discharge or of other proof of service.
Ohio Administrative Code › Title 5902 - Governor's Office of Veterans' Affairs › Chapter 5902-4 - Persian Gulf, Afghanistan, and Iraq Conflicts Compensation Fund › Section 5902-4-01 - Definitions

Current through all regulations passed and filed through July 1, 2024
For purposes of Chapter 5902-4 of the Administrative Code, and
				except as otherwise provided, the following definitions shall apply:
(A) "Afghanistan service" means military
			 service within Afghanistan during the period between October 7, 2001, and the
			 date determined by the president of the United States as the end of the
			 involvement of the United States armed forces in Afghanistan.
(B) "Child" when used in referring to the
			 child of a deceased veteran, includes a child born as issue of a lawful
			 marriage to which the deceased veteran was a part, a child who was legally
			 adopted by the deceased veteran, the natural child of a deceased female
			 veteran, and the child of a deceased male veteran for whom the parent-child
			 relationship was lawfully established under a court or administrative
			 proceeding.
(C) "Domestic Service"
			 means service within the territorial limits of the fifty states.
(D) "Foreign service" means service in
			 locations other than the territorial limits of the fifty states, excluding
			 Persian gulf, Afghanistan, or Iraq service.
(E) "Iraq service" means military service
			 within Iraq during the period between March 19, 2003, and the date determined
			 by the president of the United States as the end of the involvement in
			 Iraq.
(F) "Persian gulf service"
			 means military service within the Persian gulf theater of operations during the
			 period between August 2, 1990, and March 3, 1991.
(G) "Persian gulf theater of operations"
			 means the geographic area determined by the United States department of defense
			 for the awarding of the southwest asia service medal for the period of time
			 between August 2, 1990 through March 3, 1991.
(H) "United States armed forces" includes the
			 army, air force, navy, marine corps, and coast guard; any active reserve
			 component of such forces; and members of the Ohio national guard serving on
			 active duty.
Five Year Review (FYR) Dates:
				06/02/2015 and
				06/02/2020
Promulgated
				Under: 119.03
Statutory
				Authority: None
Rule Amplifies: None
Prior Effective
				Dates: 9/14/2015, 5/17/2015
Ohio Administrative Code › Title 5902 - Governor's Office of Veterans' Affairs › Chapter 5902-4 - Persian Gulf, Afghanistan, and Iraq Conflicts Compensation Fund › Section 5902-4-02 - Compensation to living current and former armed forces members who served during the Persian gulf, Afghanistan, and Iraq conflicts

Current through all regulations passed and filed through July 1, 2024
(A) The Persian gulf, Afghanistan, and Iraq
			 conflicts compensation fund shall be paid out upon the order of the director of
			 the department of veterans services, without necessity of appropriation by the
			 general assembly, in payment of the expenses of administering this section and
			 as compensation as follows to each person who applies properly and meets all of
			 the following requirements:
(1) The person
			 has served in active duty in the United States armed forces, except active duty
			 for training only, at any time during at least one of the following time
			 periods:
(a) between August 2, 1990, and
			 March 3, 1991; or
(b) between
			 October 7, 2001, and the date determined by the president of the United States
			 as the end of involvement of the United States armed forces in Afghanistan;
			 or
(c) between March 19, 2003, and
			 the date determined by the president of the United States as the end of the
			 involvement of the United States armed forces in Iraq.