Institution of an Appeal from a Decision of the Board of Tax Appeals

(A) Perfection of an appeal As provided by R.C. 5717.04, an appeal may be taken to the Supreme Court from (1) either of the following: (a) A decision of the Board of Tax Appeals determining an appeal from a final determination by the tax commissioner of any preliminary, amended, or final tax assessment, reassessment, valuation, determination, finding, computation, or order made by the commissioner; A decision of the Board of Tax Appeals determining an appeal from a final (b) determination of a local board of tax review created under R.C. 718.11. (2) Appeals from decisions of the Board of Tax Appeals upon all other appeals or applications filed with and determined by the Board shall be taken to the court of appeals as provided for by R.C. 5717.04. (3) A notice of appeal from a decision of the Board of Tax Appeals shall be filed both with the Supreme Court and with the Board within thirty days from the date of the entry of the decision of the Board. A notice of appeal from a decision of the Board of Tax Appeals shall be (4) accompanied by a date-stamped copy of the decision of the Board that is being appealed, set forth the claimed errors, comply with the service requirements of Rule 3.11(C)(2), and otherwise be in conformance with R.C. 5717.04. (5) If a party timely files a notice of appeal from a decision of the Board of Tax Appeals in the Supreme Court, any other party may file a notice of appeal pursuant to R.C. 5717.04. (B) Proceedings After the record in an appeal from the decision of the Board of Tax Appeals is filed by the Clerk of the Supreme Court, the parties shall brief the case in accordance with the applicable provisions of Section 16. Effective Date: June 1, 1994 Amended: April 1, 1996; April 1, 2000; June 1, 2000; July 1, 2004; August 1, 2004; January 1, 2008; January 1, 2010; January 1, 2013; January 1, 2015; January 1, 2017; September 29, 2017; September 13, 2018; April 1, 2025 59