Ohio Board Of Tax Appeals Law Changes

Ohio Governor John Kasich back on July 11th. signed HB 138 making changes to the government & operation of the state’s Board of Tax Appeals which included:

•authorizing a small claims division within the Board,
•requiring the Board to institute measures to manage certain appeals,

•requiring the Board to receive notices of appeal and statutory transcripts     electronically,

•providing pleading standards for appeals to the Board,

•granting the Board authority to grant summary judgments and consider motions,
•vesting hearing examiners with the authority to determine credibility of witnesses and issue statements of fact and conclusions of law separately,

•authorizing the Board to require parties to engage in mediation,
•and to authorize the Tax Commissioner to expedite and issue a final determination for residential property value appeals with written consent of the parties.

The bill becomes effective October 11, 2013.

Text of Bill
Legislative Service’s Analysis