Ohio Administrative Code › Title 5717 - Board of Tax Appeals › Chapter 5717-1 - General Provisions › Section 5717-1-05 - Notice of appeal

Current through all regulations passed and filed through July 1, 2024
(A)
								 An appeal shall
			 be commenced with the filing of a notice of appeal within the time and manner
			 prescribed by law. The board's preferred method of filing is through its
			 electronic filing system.
(B)
								 The notice of appeal should set forth the name,
			 address, telephone number, fax number, and email address, if applicable, of all
			 parties together with the name, address, telephone number, fax number, email
			 address, and attorney registration number, if applicable, of appellant's
			 authorized agent or attorney at law who executed such notice. Notices of appeal
			 must be filed in the manner prescribed by law. An appellant may amend a notice
			 of appeal only within the time and in the manner prescribed by
			 law.
(C)
								 A notice of appeal from a determination of the tax
			 commissioner, county auditor, or director of development services, as
			 appropriate, shall set forth the full name of the appellant and incorporate or
			 attach a copy of the final order from which the appeal is taken. The notice of
			 appeal filed with the board of tax appeals must also be filed with the tax
			 commissioner, county auditor, or director of development services, as
			 appropriate, within the time prescribed by law. The notice of appeal shall
			 contain a short and plain statement of the claimed errors showing that the
			 appellant is entitled to relief and a demand for the relief to which the
			 appellant claims to be entitled. An appellant may amend the notice of appeal
			 once as a matter of course within sixty days after certification of the
			 transcript, or otherwise by leave of the board or the written consent of each
			 adverse party.
(D)
								 A notice of appeal from a decision of a county board
			 of revision should be filed electronically in the manner established by the
			 board or upon the form prescribed by the tax commissioner. The notice of appeal
			 shall include the parcel number(s) at issue. It is the responsibility of the
			 appellant to ensure that notice of the appeal is filed with the county board of
			 revision within the time prescribed by law.
(E)
								 A notice of
			 appeal from a decision of a municipal board of appeal shall set forth the full
			 name of the appellant 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. The notice of appeal
			 shall contain a short and plain statement of the claimed errors showing that
			 the appellant is entitled to relief and a demand for the relief to which the
			 appellant claims to be entitled. An appellant may amend the notice of appeal
			 once as a matter of course within sixty days after the certification of the
			 transcript, or otherwise by leave of the board or the written consent of each
			 adverse party.
(F)
								 Notices of appeal 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. Notices
			 of appeal filed by facsimile or electronic transmission shall be deemed filed
			 on the date reflected on a timestamp provided by the board's electronic system.
			 Notices of appeal filed in person, by regular mail, or by other delivery method
			 shall be deemed filed on the date of receipt in the board's office.
Replaces: 5717-1-04
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, 06/01/2002,
				01/14/2005, 10/09/2013, 01/19/2016