Ohio Administrative Code
Title 5717 - Board of Tax Appeals
Chapter 5717-1 - General Provisions
Section 5717-1-04 - Entry of appearance, change of address, and withdrawal of counsel

Universal Citation: OH Admin Code 5717-1-04

Current through all regulations passed and filed through September 16, 2024

(A) Entries of appearance of counsel in any appeal shall be filed with the board. Such appearance may be effected by the signing of the notice of appeal.

(B) Any party entitled to participate in an appeal as an appellee shall enter an appearance with the board within twenty-one days of receiving notice that such appeal has been filed. As appeals may be scheduled for hearing or subject to other proceedings prior to an entry of appearance being filed, it is the responsibility of an appellee or its counsel to ascertain the status of such appeal and take such action as appropriate.

(C) Where two or more attorneys represent a party, one attorney shall be designated as counsel of record to receive notices and service on behalf of that party.

(D) Any change of address of a party or counsel of record must be promptly submitted through the electronic filing system, or otherwise filed with the board.

(E) In appeals involving real property, the parties shall notify the board of any change in ownership and include the current owner's name and address.

(F) A notice of withdrawal of counsel in any appeal shall be submitted to the board and shall be effective upon filing. The notice shall:

(1) State the reason(s) for the withdrawal;

(2) Include certification of service upon opposing parties or their counsel;

(3) Disclose the time and date of hearing or the date on which written argument must be submitted if established;

(4) Identify the person and address to which future notices shall be sent;

(5) Include counsel's professional statement that a copy of such pleading has been sent to the last known address of the client; and

(6) Include a statement that the client has been made aware of any hearing scheduled.

Replaces: 5717-1-03

Five Year Review (FYR) Dates: 2/2/2021 and 07/18/2021
Promulgated Under: 111.15
Statutory Authority: 111.15
Rule Amplifies: 5703.02
Prior Effective Dates: 03/24/1989, 03/01/1996, 01/14/2005, 11/09/2007, 10/09/2013, 01/19/2016

Disclaimer: These regulations may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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