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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 |
5717-1-17. Briefs
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(A) Parties are encouraged to file written legal argument in support of their respective positions in compliance with the case management schedules set forth in rules 5717-1-07 and 5717-1-08 of the Administrative Code as applicable. Parties may submit pre-hearing statements seven days in advance of hearing. If a hearing is conducted, the board may request post-hearing briefs from the parties and parties may submit briefs without being so requested. If the appeal is to be determined based on the existing record, parties may request an extension of the deadline to submit written legal argument established by the applicable case management schedule. Absent good cause shown, generally no more than two extensions of the written argument deadline will be granted in any appeal, each limited to not more than thirty days. If any party fails to submit a brief within the established time limit, the board may proceed to determine the appeal and exclude the brief from its consideration. After the deadline for submission of briefs has passed, a party may submit, as additional authority, relevant cases subsequently decided, but without further argument.
(B) Briefs amicus curiae may be submitted with leave of the board and shall be submitted according to the briefing deadlines established by the board.