(A) Entries of appearance of counsel in any appeal shall be in writing. Such appearance may be effected by the signing of the notice of appeal or pleading or otherwise entered into the record after the scheduling of the appeal for hearing.
(B) Any party before the board of revision, who desires to participate in an appeal before the board of tax appeals as an appellee, shall enter an appearance with the board of tax appeals within thirty days of the mailing of notice of such appeal by the board of revision.
(C) Where two or more attorneys represent a party, one attorney shall be designated on each document filed as counsel of record to receive notices and service on behalf of that party.
(D) Any change of address of a party or counsel of record must be in writing and must be clearly designated as a change of address. A separate change of address must be filed in each appeal in which the party or counsel is involved, unless otherwise ordered by the board.
(E) In appeals involving real property, the parties shall notify the board of any change in ownership. The notice shall be in writing and shall include the current owner's name and address.
(F) A request for withdrawal of counsel in any appeal shall be in writing and shall be filed no later than seven days subsequent to the board's issuance of the notice of hearing date and shall be effective upon filing. Thereafter, a request for withdrawal of counsel shall only be made upon motion and with leave of the board. A substitution of counsel or the party's written acknowledgement that the appeal shall proceed without counsel shall be filed within thirty days of the filing of the withdrawal request.
R.C. 119.032 review dates: 01/23/2013 and 03/01/2017
Promulgated Under: 5703.14
Statutory Authority: 5703.02, 5703.14
Rule Amplifies: 5703.02, 5717.03
Prior Effective Dates: 3/24/1998, 3/1/1996, 1/14/2005, 11/09/2007