Ohio Administrative Code
Title 5717 - Board of Tax Appeals
Chapter 5717-1 - General Provisions
Section 5717-1-18 - Voluntary dismissals, joint remands, and stipulations
Current through all regulations passed and filed through September 16, 2024
(A) The board may dismiss an appeal upon the filing of an appellant's voluntary dismissal at any time prior to the commencement of the hearing. After commencement of the hearing, a dismissal may be granted with the consent of all of the parties and the approval of the board. The dismissal of an appeal is with prejudice.
(B) All voluntary dismissals, joint remands, and stipulations of value must be filed within thirty days of the date on which this board was notified of their existence. Failure to file within thirty days may result in the return of the subject appeal to the hearing schedule on an expedited basis, the board's consideration of the appeal upon the existing record, or the dismissal of the appeal as moot.
Replaces: 5717-1-17
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, 01/14/2005, 10/09/2013,
01/19/2016
