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H. B. No. 46 As IntroducedAs Introduced
130th General Assembly | Regular Session | 2013-2014 |
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A BILL
To amend sections 5717.01, 5717.011, and 5717.02 and
to enact section 5703.021 of the Revised Code to
create a small claims division of the Ohio Board
of Tax Appeals, to allow for parties to file a
notice of appeal to the Board by facsimile or
electronic transmission using electronic mail, to
require the Board to establish a case management
schedule for appeals, and to authorize the Tax
Commissioner to expedite and issue a final
determination for residential property value
appeals with written consent of the parties.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 5717.01, 5717.011, and 5717.02 be
amended and section 5703.021 of the Revised Code be enacted to
read as follows:
Sec. 5703.021. (A) There is hereby established a small claims
division of the board of tax appeals.
(B) The small claims division shall have jurisdiction over
any proceeding that is filed as a small claims case by election of
the appellant and written agreement of all the parties or
reassigned by the board with the written consent of all the
parties, and that is either of the following:
(1) Commenced under section 5717.01 of the Revised Code in
which the property at issue qualifies for the partial tax
exemption described in section 319.302 of the Revised Code; or
(2) Commenced under section 5717.011 or 5717.02 of the
Revised Code when the amount in controversy claimed by the
taxpayer does not exceed ten thousand dollars exclusive of
interest and penalty. The board by rule may modify the
jurisdictional dollar threshold for cases qualifying for the small
claims division.
(C) Notwithstanding division (B) of this section, the board
shall reassign an appeal initially assigned to the small claims
division to the regular docket upon request of a party or when the
appeal presents an issue of public or great general interest or
presents a constitutional issue, or when the board determines that
the appeal does not meet the requirements of division (B) of this
section.
(D) The board may reassign to the small claims docket any
appeal originally assigned to the regular docket with the written
consent of all the parties.
(E) The board shall adopt rules to implement procedures to
provide informal review of the taxpayers' appeals in the small
claims division, which may include telephonic hearings.
(F) A decision or order of the small claims division shall be
conclusive as to all parties and may not be appealed, and shall be
recorded in the journal required by division (C) of section
5703.02 of the Revised Code, but such a decision or order shall
not be considered as precedent in any other case, hearing, or
proceeding.
(G) The appearance of an attorney at law licensed to practice
law in this state on behalf of any party to an appeal assigned to
the small claims docket is permitted but not required. A person
other than a natural person, which is a real party in interest as
taxpayer or claimant, or an entity that may participate by
statute, may commence such an appeal or appear through an attorney
at law licensed to practice law in this state. Such an
organization may, through any bona fide officer, partner, member,
trustee, or salaried employee, file and present its claim or
defense in any appeal in the small claims division, provided the
organization does not, in the absence of representation by an
attorney at law licensed to practice law in this state, engage in
cross-examination, argument, or other acts of advocacy. The board
may provide by rule for additional guidelines applicable to
practice before the board.
Sec. 5717.01. An appeal from a decision of a county board of
revision may be taken to the board of tax appeals within thirty
days after notice of the decision of the county board of revision
is mailed as provided in division (A) of section 5715.20 of the
Revised Code. Such an appeal may be taken by the county auditor,
the tax commissioner, or any board, legislative authority, public
official, or taxpayer authorized by section 5715.19 of the Revised
Code to file complaints against valuations or assessments with the
auditor. Such appeal shall be taken by the filing of a notice of
appeal, in person or by certified mail, express mail, facsimile
transmission, electronic transmission using electronic mail, or
by authorized delivery service, with the board of tax appeals and
with the county board of revision. If 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. If notice
of appeal is filed by facsimile transmission or electronic
transmission using electronic mail, the date and time of
transmission shall be treated as the date of filing. Upon receipt
of such notice of appeal such county board of revision shall by
certified mail notify all persons thereof who were parties to the
proceeding before such county board of revision, and shall file
proof of such notice with the board of tax appeals. The county
board of revision shall thereupon certify to the board of tax
appeals a transcript of the record of the proceedings of the
county board of revision pertaining to the original complaint, and
all evidence offered in connection therewith. Such appeal may be
heard by the board of tax appeals at its offices in Columbus or in
the county where the property is listed for taxation, or the board
of tax appeals may cause its examiners to conduct such hearing and
to report to it their findings for affirmation or rejection. An
appeal may proceed pursuant to section 5703.021 of the Revised
Code in the small claims division if the appeal qualifies under
that section.
The board of tax appeals may order the appeal to be heard on
the record and the evidence certified to it by the county board of
revision, or it may order the hearing of additional evidence, and
it may make such investigation concerning the appeal as it deems
proper.
Sec. 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 municipal board of appeal 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 small claims proceedings, 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 municipal board of
appeal, and the opposing party. The notice of appeal shall be
filed within sixty days after the day the appellant receives
notice of the decision issued under section 718.11 of the Revised
Code. The notice of appeal may be filed in person or by certified
mail, express mail, facsimile transmission, electronic
transmission using electronic mail, 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. If notice of appeal is filed by facsimile
transmission or electronic transmission using electronic mail, the
date and time of the transmission shall be treated as the date of
filing. The notice of appeal shall have attached thereto and
incorporated therein by reference a true copy of the decision
issued under section 718.11 of the Revised Code and shall specify
the errors therein complained of, 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) Upon the filing of a notice of appeal with the board of
tax appeals, the municipal board of appeal 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 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 in the small claims division if the appeals qualifies under
that section.
(D) 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.
Sec. 5717.02. (A) Except as otherwise provided by law,
appeals from final determinations by the tax commissioner of any
preliminary, amended, or final tax assessments, reassessments,
valuations, determinations, findings, computations, or orders made
by the commissioner may be taken to the board of tax appeals by
the taxpayer, by the person to whom notice of the tax assessment,
reassessment, valuation, determination, finding, computation, or
order by the commissioner is required by law to be given, by the
director of budget and management if the revenues affected by that
decision would accrue primarily to the state treasury, or by the
county auditors of the counties to the undivided general tax funds
of which the revenues affected by that decision would primarily
accrue. Appeals from the redetermination by the director of
development under division (B) of section 5709.64 or division (A)
of section 5709.66 of the Revised Code may be taken to the board
of tax appeals by the enterprise to which notice of the
redetermination is required by law to be given. Appeals from a
decision of the tax commissioner or county auditor concerning an
application for a property tax exemption may be taken to the board
of tax appeals by the applicant or by a school district that filed
a statement concerning that application under division (C) of
section 5715.27 of the Revised Code. Appeals from a
redetermination by the director of job and family services under
section 5733.42 of the Revised Code may be taken by the person to
which the notice of the redetermination is required by law to be
given under that section.
(B) The appeals shall be taken by the filing of a notice of
appeal with the board, and with the tax commissioner if the tax
commissioner's action is the subject of the appeal, with the
county auditor if the county auditor's action is the subject of
the appeal, with the director of development if that director's
action is the subject of the appeal, or with the director of job
and family services if that director's action is the subject of
the appeal. The notice of appeal shall be filed within sixty days
after service of the notice of the tax assessment, reassessment,
valuation, determination, finding, computation, or order by the
commissioner, property tax exemption determination by the
commissioner or the county auditor, or redetermination by the
director has been given as provided in section 5703.37, 5709.64,
5709.66, or 5733.42 of the Revised Code. The notice of appeal may
be filed in person or by certified mail, express mail, facsimile
transmission, electronic transmission using electronic mail, or
by authorized delivery service. 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. If notice
of appeal is filed by facsimile transmission or electronic
transmission using electronic mail, the date and time of the
transmission shall be treated as the date of filing. The notice of
appeal shall have attached to it and incorporated in it by
reference a true copy of the notice sent by the commissioner,
county auditor, or director to the taxpayer, enterprise, or other
person of the final determination or redetermination complained
of, and shall also specify the errors therein complained of, but
failure to attach a copy of that notice and to incorporate it by
reference in the notice of appeal does not invalidate the appeal.
(C) Upon the filing of a notice of appeal, the tax
commissioner, county auditor, or the director, as appropriate,
shall certify to the board a transcript of the record of the
proceedings before the commissioner, auditor, or director,
together with all evidence considered by the commissioner,
auditor, or director in connection with the proceedings. Those
appeals or applications 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 the hearings and to report to it
their findings for affirmation or rejection.
The board shall
institute procedures to control and manage appeals governed by
this section. The procedures shall include the conduct of
discovery such that, upon the filing of the statutory transcript
in an appeal, the board, through its attorney examiners, shall
establish a case management schedule in consultation with the
parties and their counsel subject to section 5703.021 of the
Revised Code.
(D) The board may order the appeal to be heard upon the
record and the evidence certified to it by the commissioner,
county auditor, or director, but upon the application of any
interested party the board shall order the hearing of additional
evidence, and it may make an investigation concerning the appeal
that it considers proper.
An appeal may proceed pursuant to
section 5703.021 of the Revised Code in the small claims division
if the appeal qualifies under that section.
Section 2. That existing sections 5717.01, 5717.011, and
5717.02 of the Revised Code are hereby repealed.
Section 3. This section applies to any residential property
case that has been appealed from a board of revision and is
docketed before the Board of Tax Appeals. Upon the written consent
of the parties to have the case transferred to the Department of
Taxation, the Tax Commissioner may process such appeals and issue
a determination that is final for all parties. The Commissioner
shall establish a practice and procedure for processing such
cases. Any request by a party for transfer of a case to the
Department of Taxation under this section shall be made within two
years from the effective date of this section. This authority is
granted in conjunction with section 5703.021 of the Revised Code.
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