(A) As used in this rule, "complex litigation" has one or more of the following characteristics:
(1) It is related to one or more appeal(s) pending before the board of tax appeals;
(2) It involves more than four real parties in interest;
(3) It presents unusual or complex issues of fact;
(4) It involves problems which merit increased board supervision or special case management procedures.
(B) A party or counsel of record in complex litigation, as defined above, may, with the filing of the notice of appeal, serve and file a "notice of complex litigation" which briefly describes the nature of the appeal(s) and identifies by title and case number all other related appeals.
(C) Based upon a review of the notice and the statutory transcript of the subject appeal(s), the board may issue an order which will determine whether the subject appeal(s) shall be treated as complex litigation thereafter. An order under this subdivision may be altered and amended as the appeal(s) progresses through the board.
(D) Once the board has determined by order that an appeal(s) shall be treated as "complex litigation," the subject appeal(s) shall be diverted to and managed by the attorney examiner assigned to the appeal(s). Said examiner will take such action and enter such interim orders as the examiner deems appropriate for the expeditious resolution of the appeal(s), including waiver of an applicable board rule, when necessary.
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
Prior Effective Dates: 10/20/1977, 3/24/1998, 3/1/1996, 1/14/2005