LAW
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Ohio Laws and Rules
(A) The board of tax appeals shall hold regular meetings to conduct its official business of a non-adjudicatory nature at the designated time and place at the call of the chairperson of the board. The board shall provide at least twenty-four hours advance notice, excluding weekends and state holidays, of all regular meetings.
(B) Special meetings of the board of tax appeals may be called by the chairperson of the board on the chairperson's own initiative, or be called by the chairperson of the board upon written request of two members of the board.
(C) Regular and special meetings of the board of tax appeals shall be held at the time and location specified on the notice of the meetings.
(D) At all meetings of the board of tax appeals, the executive director of the board, or, in the absence of the executive director, a person appointed by the chairperson, shall keep minutes of the meeting and shall identify the name of each member of the board present.
(E) Notice of each meeting of the board of tax appeals to consider official business of a non-adjudicatory nature shall comport with rule 5717-1-24 of the Administrative Code.
(F) The chairperson of the board of tax appeals, or in the chairperson's absence, the vice-chairperson, shall preside at all meetings of the board.
(G) The board of tax appeals shall conduct its official business of a non-adjudicatory nature in the presence of a quorum, and two members of the board shall be present in person at any meeting in order to constitute a quorum for the transaction of public business. A member of the board must be present in person at a meeting to be considered present or to vote at the meeting.
(H) Minutes of the meeting of the board of tax appeals, upon approval of the board, are to constitute the record of its proceedings. Minutes of all regular and special meetings of the board shall be promptly prepared, filed and maintained, and open to public inspection. The portion of the minutes that concern executive sessions of the board are to only reflect the general subject matter of discussions in executive sessions.
(I) Consent to film, photograph, or record meetings of the board of tax appeals shall be obtained from the chairperson of the board, or with written consent of two members of the board, prior to the start of the meeting. The board may terminate such consent upon its determination that such filming, photographing, or recording is distracting or otherwise disruptive to the meeting process.
(J) As defined in this rule, a meeting is a pre-arranged discussion of the public business of a non-adjudicatory nature of the board by a majority of its members.
Effective: 02/01/2009
Promulgated Under: 5703.14
Statutory Authority: R.C. 5703.14
Rule Amplifies: R.C. 5703.02, 5703.14