Ohio § 5703.02

§ 5703.02.

There is hereby created the board of tax appeals, which shall exercise the following

powers and perform the following duties: (A) Exercise the authority provided by law to hear and determine all appeals of questions

of law and fact arising under the tax laws of this state in appeals from decisions,

orders, determinations, or actions of any tax administrative agency established by

the law of this state, including but not limited to appeals from: (1) Actions of county budget commissions; (2) Decisions of county boards of revision; (3) Actions of any assessing officer or other public official under the tax laws of this

state; (4) Final determinations by the tax commissioner of any preliminary, amended, or final

tax assessments, reassessments, valuations, determinations, findings, computations,

or orders made by the tax commissioner; (5) Adoption and promulgation of rules of the tax commissioner. (B) Appoint a secretary of the board of tax appeals, who shall serve in the unclassified

civil service at the pleasure of the board, and any other employees as are necessary

in the exercise of the powers and the performance of the duties and functions that

the board is by law authorized and required to exercise, and prescribe the duties

of all employees, and to fix their compensation as provided by law; (C) Maintain a journal, which shall be open to public inspection and in which the secretary

shall keep a record of all of the proceedings and the vote of each of its members

upon every action taken by it; (D) Adopt and promulgate, in the manner provided by section 5703.14 of the Revised Code , and enforce all rules relating to the procedure of the board in hearing appeals

it has the authority or duty to hear, and to the procedure of officers or employees

whom the board may appoint;  provided that section 5703.13 of the Revised Code shall apply to and govern the procedure of the board.  Such rules shall include, but need not be limited to, the following: (1) Rules governing the creation and implementation of a mediation program, including

procedures for requesting, requiring participation in, objecting to, and conducting

a mediation; (2) Rules requiring the tax commissioner, county boards of revision, and local boards

of tax review created under section 718.11 of the Revised Code to electronically file any transcript required to be filed with the board of tax

appeals, and instructions and procedures for the electronic filing of such transcripts. (3) Rules establishing procedures to control and manage appeals filed with the board.  The procedures shall include, but not be limited to, the establishment of a case

management schedule that shall include expected dates related to discovery deadlines,

disclosure of evidence, pre-hearing motions, and the hearing, and other case management

issues considered appropriate.