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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 |
5717-1-13. Motions
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(A) Unless made at a hearing or otherwise ordered, any request to the board shall be by individual written motion stating with particularity the grounds for the motion. Except for good cause shown, motions shall be submitted within a reasonable period of time following filing of the notice of appeal so as to permit the board to consider and respond thereto in the orderly course of the board's business.
(B) Any party may submit a brief contra within fourteen days after filing of the motion, or such other period as the board requires. The movant may submit a reply brief within seven days of filing of a brief contra or such other period as the board requires. If circumstances warrant, the board may proceed without delay to rule upon the motion.
(C) Motions for reconsideration of any decision of the board may be submitted to the board only by a party or counsel of record in the proceedings before the board as soon as possible, but no later than twenty-nine days after the date on which the decision was journalized, to allow the board to review and rule on the motion. The filing of a motion for reconsideration shall not enlarge the period of time upon which an appeal may be taken from this board nor shall the filing of such motion suspend or toll the statutory appeal period. No motion for reconsideration will be determined by this board after an appeal to any court has been perfected.