Ohio Admin. Code 5717-1-05 - Notice of appeal
(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
Notes
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
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
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