(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.
(C) Small
claims decisions have no precedential value, are final as to all parties, and
cannot be appealed.
(D)
The transcript from the lower tribunal shall be
certified within forty-five days of the filing of a notice of appeal. The case
shall otherwise proceed according to the case milestone schedule located on the
board's electronic case management system or as otherwise ordered by the
board.
Such appeal shall adhere to the
following schedule:
(1) The transcript from the lower
tribunal shall be certified within forty-five days of the filing of a notice of
appeal;
(2) Dispositive motions shall be
filed within sixty days of the filing of a notice of appeal;
(3) Each party shall submit a
written statement setting forth its respective position and, if a hearing is
scheduled, parties shall jointly exchange evidence seventy-five days after the
filing of an appeal.
|
Event
|
Last Date of Occurrence
After Appeal Filed (in days)
|
|
Transcript
certified
|
45
|
|
Dispositive motions filed
with the board
|
60
|
|
Parties shall submit written
statements / if hearing ordered, parties shall exchange
evidence
|
75
|
Notes
Ohio Admin. Code 5717-1-08
Effective:
1/7/2023
Five Year Review (FYR) Dates:
2/2/2026
Promulgated Under:
111.15
Statutory
Authority: 5703.02
Rule
Amplifies: 5703.021
Prior
Effective Dates: 10/20/1977, 03/24/1989, 03/01/1996, 01/14/2005, 10/09/2013,
01/19/2016
