Ohio Administrative Code
Title 5717 - Board of Tax Appeals
Chapter 5717-1 - General Provisions
Section 5717-1-07 - Case management schedules and special case management procedures

(A) The board presumes that no hearing is required in any appeal unless scheduled pursuant to paragraph (A) of rule 5717-1-16 of the Administrative Code. Parties will be noticed by the board upon the filing of the appeal of the date on which written legal argument shall be presented or the date on which the appeal will be heard. Other than appeals diverted to the board's small claims docket, appeals will proceed on the board's regular docket as set forth below. In appeals proceeding under case management schedules established by this rule, the board will only consider evidence contained within the transcript certified to it, submitted by joint agreement of all parties, or received at hearing. If no hearing before the board is scheduled and an appeal is submitted upon the existing record, disclosure deadlines are inapplicable and rendered moot. Failure to adhere to established deadlines may result in the denial of requests to adjust or amend a case management schedule, the exclusion of written legal argument, the prohibition against introducing documents and testimony into evidence, or such other action as deemed appropriate.

(B) Where an appeal presents unusual or complex issues or warrants increased board supervision, a party may, within ninety days after the filing of a notice of appeal, move the board to establish special case management procedures. Such motion shall be accompanied by a brief statement describing the circumstances which justify such treatment and a proposed case management schedule. The movant shall seek to secure agreement from all parties regarding the proposed case management schedule prior to its submission. Upon motion and good cause shown, the board may adjust or amend a case management schedule and take such action as deemed appropriate for the expeditious resolution of the appeal, including waiver of an applicable board rule, when deemed necessary.

(C) Upon the application of all parties for a virtual participation hearing, the board or its attorney examiners may hold a merit or motion hearing at the board's offices or another location permitted by statute but may permit parties, representatives, witnesses, and members of the public to appear using the board's virtual video hearing platform or another board-approved video hearing platform. This rule does not enhance, eliminate, or modify any other applicable board rule. The ability to grant an application remains within the sole discretion of the board, and the board may reject an application or may vacate, at any time, a previously granted application. No party, representative, or witness may participate except by audio and video using the board's virtual video hearing platform. The board secretary shall publish a uniform consent form, which shall be used by parties requesting a virtual hearing. Parties may not waive their attendance pursuant to rule 5717-1-16 of the Administrative Code after a virtual video hearing has been scheduled. An appellant's failure to appear may result in dismissal for failure to prosecute an appeal pursuant to rule 5717-1-19 of the Administrative Code.