Ohio Administrative Code
Title 5717 - Board of Tax Appeals
Chapter 5717-1 - General Provisions
Section 5717-1-15 - Sanctions

Universal Citation: OH Admin Code 5717-1-15

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

(A) Failure to comply with the rules contained in agency 5717 of the Administrative Code, including the deadlines set by the appeal's case management schedule pursuant to rule 5717-1-07 or rule 5717-1-08 of the Administrative Code, or an order of the board may result in any of the following sanctions:

(1) The dismissal of the appeal;

(2) The prohibition against introducing matters into evidence in support of certain specifications of error or other parts of the notice of appeal;

(3) The prohibition against introducing designated matters into evidence;

(4) The prohibition against introducing expert opinion and testimony into evidence;

(5) The denial or suspension of appearing and qualifying as an expert witness in designated matters before the board;

(6) The denial or suspension of the right of any person to appear or practice before the board;

(7) The payment of reasonable expenses caused by the failure to obey an order including attorney fees, and costs incurred by the board from the disobedient party or the attorney advising such party;

(8) The judicial relief provided by sections 5703.03 and 5703.031 of the Revised Code.

(B) The board may impose sanctions to enforce compliance with this chapter and orders as the board deems just and appropriate after the opportunity for hearing. The repetitious nature of the disobedient party or advising attorney will be considered in determining the appropriate sanctions to be imposed.

Replaces: 5717-1-14

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: 10/20/1977, 03/24/1989, 03/01/1996, 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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.