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OH HB138
Bill
Status
10/11/2013
Primary Sponsor
Jeffrey McClain
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AI Summary
HB 138 Summary
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Establishes a small claims docket within the Board of Tax Appeals for property tax appeals where the amount in controversy does not exceed $10,000 (exclusive of interest and penalty), with the dollar threshold modifiable by board rule.
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Requires the Board of Tax Appeals to adopt rules governing a mediation program, electronic filing of transcripts by tax commissioners and county boards of revision, and case management procedures including discovery deadlines and hearing schedules.
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Authorizes appeals to be filed with the Board of Tax Appeals by facsimile or electronic transmission, with the filing date and time determined by the Board's electronic system timestamp rather than other computer systems.
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Modifies pleading requirements to require notices of appeal to contain a short and plain statement of claimed errors showing entitlement to relief, replacing the prior requirement to specify errors, and allows one amendment as a matter of course within 60 days after transcript certification.
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Makes small claims docket decisions final and conclusive with no right of appeal, while expressly authorizing the Board to consider motions including motions in limine, and takes effect January 1, 2015 for electronic filing and case management rules.
Legislative Description
To make changes to the law governing the Board of Tax Appeals, including authorizing a small claims docket within the Board, requiring the Board to adopt rules to manage appeals and operate a mediation program, requiring the Board to receive notices of appeal and statutory transcripts electronically, providing pleading standards for appeals to the Board, and expressly authorizing the Board to consider motions.
Tax appeals procedures/expedite residential property value appeals
Last Action
Effective Date
10/11/2013