Ohio Administrative Code
Title 5717 - Board of Tax Appeals
Chapter 5717-1 - General Provisions
Section 5717-1-06 - Service

(A) A copy of all motions or pleadings, briefs, papers and other documents filed with the board subsequent to the notice of appeal shall be served upon the counsel of record or the parties, if not represented by counsel, at the time of filing.

(B) All motions or pleadings, briefs, papers and other documents shall contain a certificate of service indicating that the required service has been made, the manner in which service was made, and the names and addresses of the parties or counsel of record upon whom service was made.

(C) Service upon the counsel of record or a party shall be made, if possible, in the same or more expeditious manner than that used to file such pleading with the board by delivering a copy to counsel's or the party's last known address appearing on the board's records.

(D) To protect legitimate personal privacy interests, social security numbers and other personal identifying information, e.g., financial account numbers, shall be redacted from documents before the documents are submitted to the board. The responsibility for redacting personal identifying information rests solely with the individuals, officials, or tribunals who file the documents. If personal identifying information has been redacted from a document but is necessary for the board's determination of the appeal, the board may order, upon motion or sua sponte, that an un-redacted copy of the document be provided.

Replaces: 5717-1-05