Court News Ohio
Court News Ohio
Court News Ohio

Board of Tax Appeals Procedure Revised

The procedure for appealing Board of Tax Appeals (BTA) decisions will change due to recently enacted legislation.

Under current Ohio Revised Code Section 5717.04, appeals of BTA decisions may be filed with either the Ohio Supreme Court or the court of appeals for the county in which the taxed property is located or the taxpayer resides.

However, in accordance with amendments to this law, which were part of the budget bill signed into law by Gov. John Kasich, appeals of BTA decisions must be filed with the appropriate court of appeals. The change is effective Sept. 29.

After or concurrent with the filing of an appeal with a court of appeals, a party to the appeal will be able to file a petition to transfer the appeal to the Supreme Court.

Then, the statute states, if the Supreme Court determines that the case involves “a substantial constitutional question or a question of great general interest,” it may grant the petition to transfer jurisdiction for an appeal before the Supreme Court.

If the Supreme Court denies the petition to transfer, the appeal will proceed before the court of appeals.

As was the case before the change in law, the appellate court’s decision could be appealed to the Supreme Court, which could decide to hear the appeal or allow the appellate court’s decision to stand.