Loading chat...
OH HB505
Bill
Status
4/4/2012
Primary Sponsor
Ron Amstutz
Click for details
AI Summary
-
Establishes a small claims division of the Ohio Board of Tax Appeals with jurisdiction over property tax appeals where the amount in controversy does not exceed $10,000 (excluding interest and penalty), or certain residential property cases, with authority to adjust the dollar threshold by board rule.
-
Permits filing notices of appeal to the Board of Tax Appeals by facsimile transmission or electronic mail in addition to existing methods, with the date and time of transmission treated as the filing date.
-
Requires the Board of Tax Appeals to establish case management schedules for appeals through discovery procedures and consultation with parties and counsel.
-
Authorizes small claims division decisions to be conclusive and non-appealable, decided through informal review procedures that may include telephonic hearings, with decisions not serving as precedent in other cases.
-
Allows the Tax Commissioner to expedite and issue final determinations for residential property appeals appealed from a board of revision upon written consent of all parties, with requests for transfer to the Department of Taxation limited to two years from the bill's effective date.
Legislative Description
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.
Tax appeals procedures
Last Action
To Ways & Means
4/4/2012