Ohio Administrative Code
Title 5717 - Board of Tax Appeals
Chapter 5717-1 - General Provisions
Section 5717-1-02 - Appearance and practice before the board

(A) Notices of appeal to the board shall be filed in accordance with the applicable statute.

(B) In any proceeding before the board, a person who is a party to an appeal may appear on his or her own behalf. Other than appeals which proceed through the board's small claims docket, which are subject to section 5703.021 of the Revised Code, a person may appear and act on behalf of a partnership, limited liability company, or association of which he or she is a member or on behalf of any corporation for which he or she is an officer if such partnership, limited liability company, association, or corporation is a party to the appeal. Any non-attorney acting on behalf of a party may not make legal argument, examine witnesses, or undertake any other tasks that can be performed only by an attorney. All parties not acting on their own behalf shall be represented by an attorney at law authorized to practice before the courts of the state of Ohio.

(C) Persons authorized to practice law in other jurisdictions may, by motion and upon compliance with Rule XII of the Rules for the Government of the Bar of Ohio, be authorized to practice before the board in a particular proceeding. The motion shall be accompanied by a copy of the certificate of pro hac vice registration and the information required by Rule XII, section 2(A)(6) of the Rules for the Government of the Bar of Ohio.