OH HB613

Requires the Department of Taxation to hold hearings within 180 days of request and issue final determinations within 12 months, with limited extensions available by taxpayer consent or agreement

Allows taxpayers to request disclosure of proposed final determinations before issuance, with a 30-day response period to provide additional documentation

Stops interest accrual on assessments one year after a petition for reassessment is filed through the date of final determination

Creates new appeal pathway to the Board of Tax Appeals when the Tax Commissioner fails to issue a final determination within one year, shifting the burden of proof to the state to prove assessments by clear and convincing evidence

Expands annual reporting requirements to include statistics on audit lengths, appeal resolution times, and number of unresolved cases categorized by duration