Ohio Administrative Code › Title 5717 - Board of Tax Appeals › Chapter 5717-1 - General Provisions › Section 5717-1-07 - Case management schedules and special case management procedures

Current through all regulations passed and filed through July 1, 2024
(A) The board
			 presumes that no hearing is required in any appeal unless scheduled pursuant to
			 paragraph (A) of rule
			 5717-1-16 of the Administrative
			 Code. Parties will be noticed by the board upon the filing of the appeal of the
			 date on which written legal argument shall be presented or the date on which the appeal
			 will be heard. Other than appeals diverted to the board's small claims docket,
			 appeals will proceed on the board's regular docket as set forth below. In
			 appeals proceeding under case management schedules established by this rule,
			 the board will only consider evidence contained within the transcript certified
			 to it, submitted by joint agreement of all parties, or received at hearing. If
			 no hearing before the board is scheduled and an appeal is submitted upon the
			 existing record, disclosure deadlines are inapplicable and rendered moot.
			 Failure to adhere to established deadlines may result in the denial of requests
			 to adjust or amend a case management schedule, the exclusion of written legal
			 argument, the prohibition against introducing documents and testimony into
			 evidence, or such other action as deemed appropriate.
(1) Appeals identified by the board as
			 appropriate for accelerated calendaring due to the routine nature of the issues
			 presented, e.g., jurisdictional issues, or involving appeals which appear to
			 qualify for the small claims docket but were not selected, shall adhere to the
			 following schedule:
(a) The transcript from
			 the lower tribunal shall be certified within forty-five days of the filing of a
			 notice of appeal;
(b) Only if a
			 hearing is scheduled, appellant shall disclose to all other parties the
			 witnesses and evidence upon which the appeal is based sixty days after the
			 filing of an appeal. A witness and exhibit list shall
			 also be filed with the board no more than sixty days after the filing of a
			 notice of appeal;
(c)
			 Dispositive motions shall be filed sixty days after the filing of an
			 appeal;
(d) Only if a hearing is
			 scheduled, appellee(s) shall disclose to all other parties the witnesses and
			 evidence upon which it relies and discovery shall be completed no more than
			 seventy-five days after the filing of a notice of appeal, said deadline also
			 serving as the last date for a party to seek the board's involvement in
			 contested discovery matters. A witness and exhibit list
			 shall also be filed with the board no more than seventy-five days after the
			 filing of a notice of appeal;
(e) The last date for parties to file written
			 legal argument, or the date of hearing if scheduled, shall be ninety days after
			 the filing of an appeal.
Event
Latest Date of Occurrence After Appeal Filed (in
						  days)
Transcript certified
45
Appellant disclosure of witnesses and evidence /
						  Dispositive motions filed with the board
60
Appellee disclosure of witnesses and evidence /
						  Discovery completed / Last date for seeking the board's involvement in
						  contested discovery
75
Last date to file written legal
						  argument
90