Ohio Administrative Code › Title 5717 - Board of Tax Appeals › Chapter 5717-1 - General Provisions › Section 5717-1-16 - Hearings

Current through all regulations passed and filed through July 1, 2024
(A) The
			 purpose of hearings before the board is to allow for the presentation of new
			 evidence. Appeals will be decided upon the record developed before the lower
			 tribunal unless a party requests a hearing and presents new evidence. The
			 board, as required by statute or at its discretion, may schedule an appeal for
			 hearing and issue notice thereof to the parties or their counsel of
			 record.
(B) For good cause shown,
			 hearings may be continued by the board. The granting of a continuance is within
			 the sound discretion of the board. If, in the exercise of sound discretion, the
			 board deems a hearing unnecessary, the hearing may be canceled.
(C) Requests for continuances shall be
			 submitted, in writing, at least twenty-one 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.
(D) Before seeking a continuance of a
			 scheduled hearing from the board, a party shall provide notice to all other
			 parties, and attempt to obtain their consent. The party requesting a
			 continuance shall advise this board in its request whether any party objects to
			 its request. Any objection to a continuance must be submitted promptly, in
			 writing. Absent good cause shown, no more than two continuances of a hearing
			 will be granted.
(E) As a condition
			 to any continuance that may be granted, the board may require the parties to
			 supply a definite date for hearing.
(F) A party may waive its right to appear at
			 a hearing. Where all parties have waived their right to a hearing, the board
			 may proceed to decide the appeal upon the record. A party shall file such
			 waiver as soon as possible, but not later than three days in advance of a
			 scheduled hearing. If an appealing party waives their
			 appearance, that party shall file a brief outlining their position. The brief
			 shall be filed on or before the hearing date, unless an alternative date is
			 permitted by the board.
(G)
			 All hearings, except those on the small claims docket, shall proceed in similar
			 manner to a civil action, with witnesses to be sworn and subject to
			 cross-examination. The nature, scope, and length of examination of witnesses is
			 within the discretion of the presiding attorney examiner or board member(s).
			 Except in those cases on the small claims docket, non-attorneys may not make
			 legal argument, examine witnesses, or undertake any other tasks at hearing that
			 can be performed only by an attorney.
(H) All hearings before the board shall be
			 open to the public. Hearings may be recorded, and such recordings shall be made
			 available for examination at the board's office.
(I) Each party shall identify its witnesses
			 to all parties and the board consistent with the period set forth in the
			 applicable case management schedule established in rules
			 5717-1-07 and
			 5717-1-08 of the Administrative
			 Code, unless otherwise ordered. A party's failure to
			 comply with the board's disclosure rules may result in exclusion of that
			 party's evidence. Each party shall provide copies of the documentary
			 exhibits it plans to offer into evidence (reduced in size, if necessary) to all
			 parties consistent with the period set forth in the applicable case management
			 schedule, unless otherwise ordered. If the parties fail
			 to file a witness and exhibit list with this board, the board may cancel the
			 hearing and, if appropriate, establish a briefing schedule.
(J) The Ohio Rules of Evidence shall apply in
			 merit hearings unless inconsistent with board rules, inconsistent with other
			 binding law, or as justice so requires.