5717-1-09 Statutory transcripts.

(A) Within forty-five days of the filing of a notice of appeal, the tax commissioner shall certify to the board a transcript of the record of the proceedings before the commissioner, together with all evidence considered by the commissioner in connection therewith.

(B) Within forty-five days of the filing of a notice of appeal, the county board of revision shall certify to the board a transcript of the record of the proceedings of the county board of revision pertaining to the original complaint, together with all evidence offered in connection therewith.

(C) Within forty-five days of the filing of a notice of appeal, the county auditor, on behalf of the budget commission, shall certify to the board a transcript of the record of the proceedings of the budget commission pertaining to the action from which the appeal is taken, together with all evidence presented to or considered by the commission.

(D) Within forty-five days of the filing of a notice of appeal, the municipal board of appeal shall certify to the board a transcript of the record of the proceedings before it, together with all evidence considered by it in connection therewith. If the issue appealed is addressed in a municipal corporation's ordinance or regulation, the municipal board of appeal shall include a copy of the ordinance or regulation in its certified transcript.

(E) Upon written request, the board may grant additional time to certify the transcript to the board.

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, 5703.03, 5705.37, 5717.01, 5717.011, 5717.02
Prior Effective Dates: 3/24/1989, 5/17/1990, 3/1/1996, 1/14/2005