By:
Stephen D. Richman, Senior Counsel- Kohrman, Jackson & Krantz
As of
September 29, 2017, those wishing to appeal Ohio Board of Tax Appeals (“BTA”)
decisions no longer have a choice between the Ohio Supreme Court and the court
of appeals (for the county in which the taxed property is located or the
taxpayer resides). Appeals of BTA decisions must now be filed with the
appropriate court of appeals.
The
reason is a little known modification of Ohio Revised Code Section 5717.04
(“ORC 5717.04”) that was slipped into the State budget bill for 2018-2019 (Ohio House Bill 49).
Those
that believe their case is “supreme court worthy”, however, may still be able
to get in the door, one of two ways: by transfer application; or by appeal of
the court of appeals decision.
Pursuant
to newly revised ORC 5417.04, “within thirty days after a notice of appeal is filed
with the appropriate court of appeals, a party to the appeal may file a
petition with the supreme court to transfer jurisdiction over the appeal to the
supreme court. The supreme court may approve the petition and order that the appeal be
taken directly to the supreme court if the appeal involves a substantial
constitutional question or a question of great general or public interest. Appeals for which jurisdiction is
transferred to the supreme court under this paragraph shall proceed as though
the decision of the board of tax appeals had been appealed directly to the
supreme court. Appeals for which jurisdiction is not transferred to the supreme
court shall proceed in the court of appeals.”
If the
transfer petition is denied, and the taxpayer is unhappy with the decision of
the court of appeals, it may (as was the case before the amendment to the
statute) appeal the appellate court’s decision to the Ohio Supreme Court, which
can decide to hear the appeal or allow the appellate court’s decision to stand.
Reportedly,
the Ohio Supreme Court lobbied for these changes to lighten its docket because
the majority of its tax decisions have dealt
with mathematic valuations and calculations vs. matters of statewide
importance. Opponents of the amended statute claim it will “erode the uniformity of the tax code in the state
of Ohio.” (See “Ohio Taxpayers Lose Right to Take Disputes
to High Court”, Julie Carr Smyth/The
Associated Press, posted 9/29/17, Ohio Times Reporter.com).
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