Submission of Record from Board of Tax Appeals

(A) General Transmission of the record in an appeal from a decision of the Board of Tax Appeals shall be as prescribed by R.C. 5717.04. For the purposes of filing the record with the Clerk of the Supreme Court, the Board may transmit a video or audio record of any hearing before the Board, and if a written transcript was created, it shall be included. (B) Written transcript If a written transcript of a hearing before the Board of Tax Appeals is not included, the appellant shall file a written transcript of the hearing with the Clerk of the Supreme Court when the appellant files its merit brief as provided by Rule 16.02. The Supreme Court may dismiss an appeal where no written transcript has been provided, or sua sponte order the appellant to file a written transcript. Effective Date: January 1, 2010 Amended: January 1, 2013; September 29, 2017; September 13, 2018; April 1, 2025 83