Ohio § 5717.011

§ 5717.011.

(A) As used in this chapter, “tax administrator” has the same meaning as in section 718.01 of the Revised Code . (B) Appeals from a final determination of a local board of tax review created under section 718.11 of the Revised Code may be taken by the taxpayer or the tax administrator to the board of tax appeals

or may be taken by the taxpayer or the tax administrator to a court of common pleas

as otherwise provided by law.  If the taxpayer or the tax administrator elects to make an appeal to the board of

tax appeals or court of common pleas, and subject to section 5703.021 of the Revised Code with respect to appeals assigned to the small claims docket, the appeal shall be

taken by the filing of a notice of appeal with the board of tax appeals or court of

common pleas, the local board of tax review, and the opposing party.  The notice of appeal shall be filed within sixty days after the day the appellant

receives notice of the final determination issued under section 718.11 of the Revised Code .  An appeal filed with a court of common pleas is governed by the Rules of Civil Procedure

and other rules of practice and procedure applicable to civil actions.  For an appeal filed with the board of tax appeals, the notice of appeal may be filed

in person or by certified mail, express mail, facsimile transmission, electronic transmission,

or by authorized delivery service as provided in section 5703.056 of the Revised Code .  If the notice of appeal is filed by certified mail, express mail, or authorized

delivery service as provided in section 5703.056 of the Revised Code , the date of the United States postmark placed on the sender's receipt by the postal

service or the date of receipt recorded by the authorized delivery service shall be

treated as the date of filing with the board.  If notice of appeal is filed by facsimile transmission or electronic transmission,

the date and time the notice is received by the board shall be the date and time reflected

on a timestamp provided by the board's electronic system, and the appeal shall be

considered filed with the board on the date reflected on that timestamp.  Any timestamp provided by another computer system or electronic submission device

shall not affect the time and date the notice is received by the board.  The notice of appeal shall have attached thereto and incorporated therein by reference

a true copy of the final determination issued under section 718.11 of the Revised Code , but failure to attach a copy of such notice and incorporate it by reference in the

notice of appeal does not invalidate the appeal. (C) A notice of appeal for an appeal filed with the board of tax appeals shall contain

a short and plain statement of the claimed errors in the final determination of the

local board of tax review showing that the appellant is entitled to relief and a demand

for the relief to which the appellant claims to be entitled.  An appellant may amend the notice of appeal once as a matter of course within sixty

days after the certification of the transcript.  Otherwise, an appellant may amend the notice of appeal only after receiving leave

of the board or the written consent of each adverse party.  Leave of the board shall be freely given when justice so requires. (D) Upon the filing of a notice of appeal with the board of tax appeals, the local board

of tax review shall certify to the board of tax appeals a transcript of the record

of the proceedings before it, together with all evidence considered by it in connection

therewith.  Such appeals may be heard by the board at its office in Columbus or in the county

where the appellant resides, or it may cause its examiners to conduct such hearings

and to report to it their findings for affirmation or rejection.  The board may order the appeal to be heard upon the record and the evidence certified

to it by the tax administrator, but upon the application of any interested party the

board shall order the hearing of additional evidence, and the board may make such

investigation concerning the appeal as it considers proper.  An appeal may proceed pursuant to section 5703.021 of the Revised Code on the small claims docket if the appeals qualifies under that section. (E) If an issue being appealed under this section is addressed in a municipal corporation's

ordinance or regulation, the tax administrator, upon the request of the board of tax

appeals, shall provide a copy of the ordinance or regulation to the board of tax appeals.