5717-1-04 Notice of appeal.

(A) An appeal shall be commenced with the filing of a signed original notice of appeal within the time and manner prescribed by law.

(B) A caption in the following form should be substantially followed:

"Ohio Board of Tax Appeals

_______________________: Case No. ______________

Appellant (Type of cause, e.g., Sales and Use Tax)

Address

_______________________: Assessment Amount _____________________

Appellee Amount in Controversy _________________"

Address

(C) The notice of appeal should set forth the name, address, telephone number, and fax number, if available, of all parties together with the name, address, telephone number, fax number, and attorney registration number, if applicable, of appellant's authorized agent or attorney at law who executed such notice.

(D) A notice of appeal from a determination of the tax commissioner shall set forth the full name of the appellant and recite in clear and concise fashion the matter and amount in controversy and the action, or final determination appealed from, the errors complained of, and incorporate or attach a copy of the final order 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 the tax commissioner within the time prescribed by law.

(E) An appeal taken from a decision of a county board of revision should be upon the form prescribed by the tax commissioner for such appeals. A copy of the notice of appeal filed with the board of tax appeals must also be filed with the county board of revision within the time prescribed by law.

(F) A notice of appeal from a decision of a municipal board of appeal shall set forth the full name of the appellant and recite in clear and concise fashion the matter and amount in controversy and the decision appealed from, the errors complained of, 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.

(G) Notices of appeal from a decision of a county board of revision, county budget commission, municipal board of appeal, or the tax commissioner 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. An appeal filed in person, by regular mail, facsimile, or other delivery method is effective upon receipt in the board office.

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, 5705.37, 5717.01, 5717.011, 5717.02
Prior Effective Dates: 10/20/1977, 3/24/1989, 5/17/1990, 3/1/1996, 6/1/2002, 1/14/2005