(A) Within forty-five days of the filing of a notice of appeal, the board of revision, tax commissioner, county auditor, municipal board of appeal, or director of development services, as appropriate, shall certify to the board a transcript of the record of the proceedings before it, together with all evidence considered in connection therewith.
(B) 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.
(C) Upon written request, the board may grant additional time to certify the transcript, generally limited to an additional fifteen days.
(D) An abbreviated transcript may be certified if it appears a preliminary issue affecting the board's jurisdiction exists, e.g., an untimely appeal, or if any party files a motion raising a jurisdictional issue. The abbreviated transcript shall be submitted on an expedited basis and shall include sufficient information to allow the board to address the jurisdictional issue/motion and must be clearly designated as an "abbreviated transcript." If the board finds that jurisdiction has been properly vested, a supplemental statutory transcript shall be certified within fourteen days of the date of issuance of the order finding jurisdiction.
(E) Transcripts shall be transmitted to the board electronically in the manner prescribed by the board.
Five Year Review (FYR) Dates: 01/19/2021
Promulgated Under: 111.15
Statutory Authority: 5703.02
Rule Amplifies: 5703.02
Prior Effective Dates: 3/24/1989, 5/17/90, 3/1/1996, 1/14/05, 10/9/13