Current through all regulations passed and filed through September 16, 2024
(A) In addition to other notification
procedures prescribed by law, notice of the proposed adoption, amendment, or
rescission of any rule of the department of taxation under Chapter 5703-25 of
the Administrative Code shall be given as provided in this rule.
(B) Notice under this rule shall be given in
any manner the department of taxation considers appropriate at least thirty
days prior to the day the proposed adoption, amendment or rescission of a rule
described in paragraph (A) of this rule is filed with the joint committee on
agency rule review under division (H) of section
119.03 of the Revised Code to
the following:
(1) To the county auditor,
treasurer, prosecuting attorney, and board of commissioners of each Ohio county
and to their state-wide organizations;
(2) To appraisal firms and individual
appraisers who have filed documents with the tax commissioner for the current
year under paragraph (J) of rule
5703-25-08 of the Administrative
Code at the time the public notice under this rule is given;
(3) To any person or organization who
requests in writing to have such notice.
(C) The notice under this rule shall contain
the following information:
(1) A statement of
the tax department's intention to consider adopting, amending or rescinding a
rule;
(2) A synopsis of the
proposed rule, amendment or rule to be rescinded or a general statement of the
subject matter to which the proposed rule, amendment or rescission
relates;
(3) A statement of the
reason or purpose for adopting, amending or rescinding the rule;
(4) A statement that a copy of the full text
of the proposed rule, amendment, or rule to be rescinded will be made
available, upon request and without cost, to everyone to whom notice is given
under paragraph (B) of this rule;
(5) A statement that comments concerning the
proposed rule, amendment or rule to be rescinded may be directed to the
department of taxation, in writing, before the rule is submitted to the joint
committee on agency rule review.
