As Introduced

129th General Assembly
Regular Session
2011-2012
H. B. No. 505


Representative Amstutz 


A BILL
To amend sections 5717.01, 5717.011, and 5717.02 and 1
to enact section 5703.021 of the Revised Code to 2
create a small claims division of the Ohio Board 3
of Tax Appeals, to allow for parties to file a 4
notice of appeal to the Board by facsimile or 5
electronic transmission using electronic mail, to 6
require the Board to establish a case management 7
schedule for appeals, and to authorize the Tax 8
Commissioner to expedite and issue a final 9
determination for residential property value 10
appeals with written consent of the parties.11


BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

       Section 1. That sections 5717.01, 5717.011, and 5717.02 be 12
amended and section 5703.021 of the Revised Code be enacted to 13
read as follows:14

       Sec. 5703.021. (A) There is hereby established a small claims 15
division of the board of tax appeals.16

       (B) The small claims division shall have jurisdiction over 17
any proceeding that is filed as a small claims case by election of 18
the appellant and written agreement of all the parties or 19
reassigned by the board with the written consent of all the 20
parties, and that is either of the following:21

       (1) Commenced under section 5717.01 of the Revised Code in 22
which the property at issue qualifies for the partial tax 23
exemption described in section 319.302 of the Revised Code; or24

       (2) Commenced under section 5717.011 or 5717.02 of the 25
Revised Code when the amount in controversy claimed by the 26
taxpayer does not exceed ten thousand dollars exclusive of 27
interest and penalty. The board by rule may modify the 28
jurisdictional dollar threshold for cases qualifying for the small 29
claims division.30

       (C) Notwithstanding division (B) of this section, the board 31
shall reassign an appeal initially assigned to the small claims 32
division to the regular docket upon request of a party or when the 33
appeal presents an issue of public or great general interest or 34
presents a constitutional issue, or when the board determines that 35
the appeal does not meet the requirements of division (B) of this 36
section.37

       (D) The board may reassign to the small claims docket any 38
appeal originally assigned to the regular docket with the written 39
consent of all the parties.40

       (E) The board shall adopt rules to implement procedures to 41
provide informal review of the taxpayers' appeals in the small 42
claims division, which may include telephonic hearings.43

       (F) A decision or order of the small claims division shall be 44
conclusive as to all parties and may not be appealed, and shall be 45
recorded in the journal required by division (C) of section 46
5703.02 of the Revised Code, but such a decision or order shall 47
not be considered as precedent in any other case, hearing, or 48
proceeding.49

       (G) The appearance of an attorney at law licensed to practice 50
law in this state on behalf of any party to an appeal assigned to 51
the small claims docket is permitted but not required. A person 52
other than a natural person, which is a real party in interest as 53
taxpayer or claimant, or an entity that may participate by 54
statute, may commence such an appeal or appear through an attorney 55
at law licensed to practice law in this state. Such an 56
organization may, through any bona fide officer, partner, member, 57
trustee, or salaried employee, file and present its claim or 58
defense in any appeal in the small claims division, provided the 59
organization does not, in the absence of representation by an 60
attorney at law licensed to practice law in this state, engage in 61
cross-examination, argument, or other acts of advocacy. The board 62
may provide by rule for additional guidelines applicable to 63
practice before the board.64

       Sec. 5717.01.  An appeal from a decision of a county board of 65
revision may be taken to the board of tax appeals within thirty 66
days after notice of the decision of the county board of revision 67
is mailed as provided in division (A) of section 5715.20 of the 68
Revised Code. Such an appeal may be taken by the county auditor, 69
the tax commissioner, or any board, legislative authority, public 70
official, or taxpayer authorized by section 5715.19 of the Revised 71
Code to file complaints against valuations or assessments with the 72
auditor. Such appeal shall be taken by the filing of a notice of 73
appeal, in person or by certified mail, express mail, facsimile 74
transmission, electronic transmission using electronic mail, or 75
by authorized delivery service, with the board of tax appeals and 76
with the county board of revision. If notice of appeal is filed by 77
certified mail, express mail, or authorized delivery service as 78
provided in section 5703.056 of the Revised Code, the date of the 79
United States postmark placed on the sender's receipt by the 80
postal service or the date of receipt recorded by the authorized 81
delivery service shall be treated as the date of filing. If notice 82
of appeal is filed by facsimile transmission or electronic 83
transmission using electronic mail, the date and time of 84
transmission shall be treated as the date of filing. Upon receipt 85
of such notice of appeal such county board of revision shall by 86
certified mail notify all persons thereof who were parties to the 87
proceeding before such county board of revision, and shall file 88
proof of such notice with the board of tax appeals. The county 89
board of revision shall thereupon certify to the board of tax 90
appeals a transcript of the record of the proceedings of the 91
county board of revision pertaining to the original complaint, and 92
all evidence offered in connection therewith. Such appeal may be 93
heard by the board of tax appeals at its offices in Columbus or in 94
the county where the property is listed for taxation, or the board 95
of tax appeals may cause its examiners to conduct such hearing and 96
to report to it their findings for affirmation or rejection. An 97
appeal may proceed pursuant to section 5703.021 of the Revised 98
Code in the small claims division if the appeal qualifies under 99
that section.100

       The board of tax appeals may order the appeal to be heard on 101
the record and the evidence certified to it by the county board of 102
revision, or it may order the hearing of additional evidence, and 103
it may make such investigation concerning the appeal as it deems 104
proper.105

       Sec. 5717.011.  (A) As used in this chapter, "tax 106
administrator" has the same meaning as in section 718.01 of the 107
Revised Code.108

       (B) Appeals from a municipal board of appeal created under 109
section 718.11 of the Revised Code may be taken by the taxpayer or 110
the tax administrator to the board of tax appeals or may be taken 111
by the taxpayer or the tax administrator to a court of common 112
pleas as otherwise provided by law. If the taxpayer or the tax 113
administrator elects to make an appeal to the board of tax appeals 114
or court of common pleas, and subject to section 5703.021 of the 115
Revised Code with respect to small claims proceedings, the appeal 116
shall be taken by the filing of a notice of appeal with the board 117
of tax appeals or court of common pleas, the municipal board of 118
appeal, and the opposing party. The notice of appeal shall be 119
filed within sixty days after the day the appellant receives 120
notice of the decision issued under section 718.11 of the Revised 121
Code. The notice of appeal may be filed in person or by certified 122
mail, express mail, facsimile transmission, electronic 123
transmission using electronic mail, or by authorized delivery 124
service as provided in section 5703.056 of the Revised Code. If 125
the notice of appeal is filed by certified mail, express mail, or 126
authorized delivery service as provided in section 5703.056 of the 127
Revised Code, the date of the United States postmark placed on the 128
sender's receipt by the postal service or the date of receipt 129
recorded by the authorized delivery service shall be treated as 130
the date of filing. If notice of appeal is filed by facsimile 131
transmission or electronic transmission using electronic mail, the 132
date and time of the transmission shall be treated as the date of 133
filing. The notice of appeal shall have attached thereto and 134
incorporated therein by reference a true copy of the decision 135
issued under section 718.11 of the Revised Code and shall specify 136
the errors therein complained of, but failure to attach a copy of 137
such notice and incorporate it by reference in the notice of 138
appeal does not invalidate the appeal.139

       (C) Upon the filing of a notice of appeal with the board of 140
tax appeals, the municipal board of appeal shall certify to the 141
board of tax appeals a transcript of the record of the proceedings 142
before it, together with all evidence considered by it in 143
connection therewith. Such appeals may be heard by the board at 144
its office in Columbus or in the county where the appellant 145
resides, or it may cause its examiners to conduct such hearings 146
and to report to it their findings for affirmation or rejection. 147
The board may order the appeal to be heard upon the record and the 148
evidence certified to it by the administrator, but upon the 149
application of any interested party the board shall order the 150
hearing of additional evidence, and the board may make such 151
investigation concerning the appeal as it considers proper. An 152
appeal may proceed pursuant to section 5703.021 of the Revised 153
Code in the small claims division if the appeals qualifies under 154
that section.155

       (D) If an issue being appealed under this section is 156
addressed in a municipal corporation's ordinance or regulation, 157
the tax administrator, upon the request of the board of tax 158
appeals, shall provide a copy of the ordinance or regulation to 159
the board of tax appeals.160

       Sec. 5717.02.  (A) Except as otherwise provided by law, 161
appeals from final determinations by the tax commissioner of any 162
preliminary, amended, or final tax assessments, reassessments, 163
valuations, determinations, findings, computations, or orders made 164
by the commissioner may be taken to the board of tax appeals by 165
the taxpayer, by the person to whom notice of the tax assessment, 166
reassessment, valuation, determination, finding, computation, or 167
order by the commissioner is required by law to be given, by the 168
director of budget and management if the revenues affected by that 169
decision would accrue primarily to the state treasury, or by the 170
county auditors of the counties to the undivided general tax funds 171
of which the revenues affected by that decision would primarily 172
accrue. Appeals from the redetermination by the director of 173
development under division (B) of section 5709.64 or division (A) 174
of section 5709.66 of the Revised Code may be taken to the board 175
of tax appeals by the enterprise to which notice of the 176
redetermination is required by law to be given. Appeals from a 177
decision of the tax commissioner or county auditor concerning an 178
application for a property tax exemption may be taken to the board 179
of tax appeals by the applicant or by a school district that filed 180
a statement concerning that application under division (C) of 181
section 5715.27 of the Revised Code. Appeals from a 182
redetermination by the director of job and family services under 183
section 5733.42 of the Revised Code may be taken by the person to 184
which the notice of the redetermination is required by law to be 185
given under that section.186

        (B) The appeals shall be taken by the filing of a notice of 187
appeal with the board, and with the tax commissioner if the tax 188
commissioner's action is the subject of the appeal, with the 189
county auditor if the county auditor's action is the subject of 190
the appeal, with the director of development if that director's 191
action is the subject of the appeal, or with the director of job 192
and family services if that director's action is the subject of 193
the appeal. The notice of appeal shall be filed within sixty days 194
after service of the notice of the tax assessment, reassessment, 195
valuation, determination, finding, computation, or order by the 196
commissioner, property tax exemption determination by the 197
commissioner or the county auditor, or redetermination by the 198
director has been given as provided in section 5703.37, 5709.64, 199
5709.66, or 5733.42 of the Revised Code. The notice of appeal may 200
be filed in person or by certified mail, express mail, facsimile 201
transmission, electronic transmission using electronic mail, or 202
by authorized delivery service. If the notice of appeal is filed 203
by certified mail, express mail, or authorized delivery service as 204
provided in section 5703.056 of the Revised Code, the date of the 205
United States postmark placed on the sender's receipt by the 206
postal service or the date of receipt recorded by the authorized 207
delivery service shall be treated as the date of filing. If notice 208
of appeal is filed by facsimile transmission or electronic 209
transmission using electronic mail, the date and time of the 210
transmission shall be treated as the date of filing. The notice of 211
appeal shall have attached to it and incorporated in it by 212
reference a true copy of the notice sent by the commissioner, 213
county auditor, or director to the taxpayer, enterprise, or other 214
person of the final determination or redetermination complained 215
of, and shall also specify the errors therein complained of, but 216
failure to attach a copy of that notice and to incorporate it by 217
reference in the notice of appeal does not invalidate the appeal.218

       (C) Upon the filing of a notice of appeal, the tax 219
commissioner, county auditor, or the director, as appropriate, 220
shall certify to the board a transcript of the record of the 221
proceedings before the commissioner, auditor, or director, 222
together with all evidence considered by the commissioner, 223
auditor, or director in connection with the proceedings. Those 224
appeals or applications may be heard by the board at its office in 225
Columbus or in the county where the appellant resides, or it may 226
cause its examiners to conduct the hearings and to report to it 227
their findings for affirmation or rejection. The board shall 228
institute procedures to control and manage appeals governed by 229
this section. The procedures shall include the conduct of 230
discovery such that, upon the filing of the statutory transcript 231
in an appeal, the board, through its attorney examiners, shall 232
establish a case management schedule in consultation with the 233
parties and their counsel subject to section 5703.021 of the 234
Revised Code.235

       (D) The board may order the appeal to be heard upon the 236
record and the evidence certified to it by the commissioner, 237
county auditor, or director, but upon the application of any 238
interested party the board shall order the hearing of additional 239
evidence, and it may make an investigation concerning the appeal 240
that it considers proper. An appeal may proceed pursuant to 241
section 5703.021 of the Revised Code in the small claims division 242
if the appeal qualifies under that section.243

       Section 2. That existing sections 5717.01, 5717.011, and 244
5717.02 of the Revised Code are hereby repealed.245

       Section 3. This section applies to any residential property 246
case that has been appealed from a board of revision and is 247
docketed before the Board of Tax Appeals. Upon the written consent 248
of the parties to have the case transferred to the Department of 249
Taxation, the Tax Commissioner may process such appeals and issue 250
a determination that is final for all parties. The Commissioner 251
shall establish a practice and procedure for processing such 252
cases. Any request by a party for transfer of a case to the 253
Department of Taxation under this section shall be made within two 254
years from the effective date of this section. This authority is 255
granted in conjunction with section 5703.021 of the Revised Code.256