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Ohio Administrative Code (Last Updated: January 12, 2021) |
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5717 Board of Tax Appeals |
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Chapter5717-1. General Provisions |
5717-1-09. Consolidations
Latest version.
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When appeals involving common questions of law or fact are pending, the board, upon the timely motion of any party showing good cause therefor, or upon its own motion, may consolidate the appeals for hearing and other appropriate purposes, and may take such action governing the proceedings as may be required. To the extent consolidated appeals have distinct appellants, for purposes of the case management schedules in rules 5717-1-07 and 5717-1-08 of the Administrative Code, the designated appellant and appellee(s) shall be those of the lowest-numbered appeal in the consolidated cases.