Modify tax enforcement authority

As Introduced

136th
General Assembly

Regular
Session
H. B. No. 613

2025-2026

Representatives Click, Thomas, D.

Cosponsors: Representatives John,
Williams

To
amend sections
5703.42,

5703.52,
5703.60, 5703.70, 5717.01, 5717.011, and 5717.02 and to enact section
5717.021 of the Revised Code
to
modify the tax enforcement authority of the department of taxation
and the board of tax appeals.

BE
IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section
1.
That
sections
5703.42,

5703.52,
5703.60, 5703.70, 5717.01, 5717.011, and 5717.02 be amended and
section 5717.021 of the Revised Code be enacted to read as follows:

Sec.
5703.42.
The
annual report of the department of taxation shall include a full
report of the operation and execution of all laws which it is
required to administer.

The department shall deliver copies of the report to the speaker and
minority leader of the house of representatives and the president and
minority leader of the senate.

Sec.
5703.52.
(A)
The tax commissioner shall appoint one or more problem resolution
officers from among the employees of the department of taxation
,
and at least one of these employees shall be assigned as a problem
resolution officer as the employee's full-time duty
.
These officers shall receive and review inquiries and complaints
concerning matters that have been pending before the department for
an unreasonable length of time or matters to which a taxpayer has
been unable to obtain a satisfactory response after several attempts
to communicate with the employee of the department assigned to the
taxpayer's case or the employee's immediate supervisor.

Matters
arising in cases on appeal from a final determination of the
commissioner or in cases certified to the attorney general for
collection are not reviewable by a problem resolution officer. An
action taken by a problem resolution officer is not a final order of
the commissioner appealable to the board of tax appeals.

The
commissioner shall prescribe and make available on the department of
taxation's web site a form, that may be submitted online through the
department's web site, to request assistance from or otherwise
communicate with a problem resolution officer. The form shall be
available from a link on the home page of the department's web site.
Upon receipt of such a form, the officer shall transmit a copy of the
form to any employee of the department involved in the matter listed
on the form.

The
home page of the department's web site shall include a link that
leads to a directory of each employee appointed as a problem
resolution officer, including the name, phone number, and electronic
mail address of the employee. The directory shall also indicate if an
employee is assigned as a problem resolution officer as the
employee's full-time duty. This information shall be updated as
needed. If a person registers to receive regular communication or
updates from the department, this information shall be included in
such a communication to the person. If any of the information
changes, it shall be included in another communication.

(B)
The tax commissioner shall maintain a continuing education program to
train employees of the department and to provide them with a current
knowledge of state and federal tax laws.

(C)
In addition to any other information provided by law, the tax
commissioner shall include in the annual report required by section
5703.42 of the Revised Code
information

all
of the following, arranged by tax and whether the taxpayer involved
is an individual or a business:

(1)
Information
about
the number and kinds of audits or assessments conducted in the year
covered by the report
.

(2)
The length of time of such audits, which may be compiled into
statistics.

(3)
The length of time to resolve appeals, which may be compiled into
statistics.

(4)
The number of audits that remained unresolved as of the last day of
the year covered by the report. Of those audits, the report shall
indicate whether each had been unresolved for less than one year,
more than one year but less than two years, more than two years but
less than three years, or four years or more.

(5)
The number of appeals with respect to which a taxpayer has filed a
petition for reassessment or request for hearing but that, as of the
last day of the year covered by the report, have have not resulted in
a final determination. Of those appeals, the report shall indicate
whether each had been unresolved for less than one year, more than
one year but less than two years, more than two years but less than
three years, or four years or more
.

(D)
The tax commissioner shall not use the amounts of taxes assessed by
an employee of the department as the basis of a production quota
system for employees or the basis for evaluating an employee's
performance.

(E)
The tax commissioner shall establish procedures for monitoring the
performance of tax agents that include the use of evaluations
obtained from taxpayers.

Sec.
5703.60.
(A)
If a petition for reassessment has been properly filed under a law
that specifies that this section applies, the tax commissioner shall
proceed as follows:

(1)
Except as provided in division (D) of this section, the commissioner
may correct the assessment by issuing a corrected assessment. The
corrected assessment may reduce or increase the previous assessment,
as the commissioner finds proper. The commissioner shall send the
corrected assessment by ordinary mail to the address to which the
original assessment was sent, unless the petitioner notifies the
commissioner of a different address. The commissioner's mailing of
the corrected assessment is an assessment timely made and issued to
the extent that the original assessment was timely made and issued,
notwithstanding any time limitation otherwise imposed by law.

Within
sixty days after the mailing of the corrected assessment, the
petitioner may file a new petition for reassessment. The petition
shall be filed in the same manner as provided by law for filing the
original petition. If a new petition is properly filed within the
sixty-day period, the commissioner shall proceed under division
(A)(2) or (3) of this section. If a new petition is not properly
filed within the sixty-day period, the corrected assessment becomes
final, and the amount of the corrected assessment is due and payable
from the person assessed.

The
issuance of a corrected assessment under this division nullifies the
petition for reassessment filed before such issuance, and that
petition shall not be subject to further administrative review or
appeal. The commissioner may issue to the person assessed only one
corrected assessment under this division.

(2)
The commissioner may cancel the assessment by issuing either a
corrected assessment or a final determination. The commissioner may
mail the cancellation in the same manner as a corrected assessment
under division (A)(1) of this section. Cancellation of an assessment
pursuant to this division is not subject to further administrative
review or appeal.

(3)
If no corrected assessment or final determination is issued under
division (A)(1) or (2) of this section, or if a new petition for
reassessment is properly filed under division (A)(1) of this section,
the commissioner shall review the assessment or corrected assessment
petition that is still pending. If the petitioner requests a hearing,
the commissioner shall assign a time and place for the hearing and
notify the petitioner of such time and place
,
but the commissioner may continue the hearing from time to time as
necessary
.

Upon

The
hearing shall be held not later than one hundred eighty days after
the hearing is requested, unless the petitioner files a request to
extend this deadline by ninety days, which the commissioner shall
grant, or the deadline is extended pursuant to division (A)(5) of
this section or, for not more than one hundred eighty additional
days, by agreement of the petitioner and commissioner. Subject to
division (A)(4) of this section, upon
completion
of the review and hearing, if requested by the person assessed, the
commissioner shall either cancel the assessment or corrected
assessment by issuing a corrected assessment or final determination
under division (A)(2) of this section, or issue a final determination
that reduces, affirms, or increases the assessment or corrected
assessment, as the commissioner finds proper. If a final
determination is issued under this division, a copy of it shall be
served on the petitioner in the manner provided by section 5703.37 of
the Revised Code, and it is subject to appeal under section 5717.02
of the Revised Code. Only objections decided on the merits by the
board of tax appeals or a court shall be given the effect of
collateral estoppel or res judicata in considering an application for
refund of amounts paid pursuant to the assessment or corrected
assessment.

(4)
During a hearing described in division (A)(3) of this section, the
petitioner may request that the tax commissioner disclose to the
petitioner or the petitioner's representative any proposed final
determination. The commissioner shall comply with any such request
and shall not issue a final determination until at least thirty days
following delivery of the proposed final determination to the
petitioner or representative. During that thirty-day period, the
petitioner may respond to the proposed final determination or provide
additional supporting documentation to the commissioner.

If
the petitioner does not respond to the proposed final determination
during that thirty-day period, the proposed final determination shall
be deemed, on the last day of such period, to be the final
determination, which may be appealed under section 5717.02 of the
Revised Code. The commissioner shall subsequently issue a final
determination with the same content as the proposed final
determination but, for the purposes of appeals under section 5717.02
of the Revised Code, the final determination shall be considered to
have been issued on the last day of the thirty-day period.

If
the petitioner does respond to the proposed final determination
during that thirty-day period, the commissioner may issue the final
determination within thirty days after receiving the response or
documentation. If that deadline expires without issuance of a final
determination, then on that expiration date the proposed final
determination is deemed to be the final determination, which may be
appealed under section 5717.02 of the Revised Code. Upon the written
consent of the petitioner, the commissioner may extend the thirty-day
period for issuing a final determination under this paragraph by up
to an additional thirty days.

(5)
The commissioner may, within sixty days after the filing of a
petition for reassessment, submit a request to the petitioner for a
settlement conference to explore opportunities to resolve the
petition. If the petitioner accepts the request, the conference shall
be held within one hundred eighty days after the petition's filing
date and the deadline by which a hearing must be held under division
(A)(3) of this section shall be extended by the number of days
between the date the commissioner makes the request for a conference
and the date of the conference.

(B)
Except as provided in division (D) of this section, in addition to
the authority provided in division (A) of this section and division
(H) of section 5703.05 of the Revised Code, the tax commissioner, on
the commissioner's own motion, may issue a corrected assessment with
regard to the assessment of any tax for which a properly filed
petition for reassessment would be subject to division (A) of this
section. A corrected assessment may be issued under this division
only if the original assessment has not been certified to the
attorney general for collection under section 131.02 of the Revised
Code, or is not an appeal pursuant to section 5717.02 of the Revised
Code. The corrected assessment shall not increase the amount of tax,
penalty, or additional charge if the statute of limitations to issue
a new assessment for such increase has expired. The corrected
assessment shall be issued and reviewed in the same manner as a
corrected assessment under division (A)(1) of this section.

(C)
If the tax commissioner issues a corrected assessment or final
determination under this section that reduces an assessment below the
amount paid thereon, and the reduction is made at the written request
of the party assessed, either through the filing of a proper petition
for reassessment or otherwise, the commissioner shall certify any
overpayment as a refund due only to the extent a refund could have
been timely claimed when the request was made. If the reduction is
made on the commissioner's own motion, the commissioner shall certify
any overpayment as a refund due only to the extent a refund could
have been timely claimed at the time the reduction was made.

(D)
The tax commissioner shall not issue a corrected assessment under
division (A)(1) or (B) of this section after the party assessed has
requested in writing that the commissioner not use that procedure.

(E)
This section does not require the tax commissioner to issue a
corrected assessment.

(F)
Notwithstanding any other section of the Revised Code, interest on an
assessment for which a petition for reassessment has been filed shall
no longer accrue more than one year after the filing date of that
petition through the date that the commissioner issues a final
determination on that petition.

(G)
Nothing in this section prohibits the tax commissioner from doing
either of the following between the time a petition for reassessment
is filed and a final determination is issued:

(1)
Requesting additional supporting documentation from the petitioner;

(2)
Communicating about, negotiating, or entering into a settlement
agreement with a petitioner, regardless of whether a settlement
conference is held under division (A)(5) of this section.

Sec.
5703.70.
(A)
On the filing of an application for refund under section 718.91,
3734.905, 4307.05, 4307.07, 5726.30, 5727.28, 5727.91, 5728.061,
5733.12, 5735.122, 5735.13, 5735.14, 5735.141, 5735.142, 5735.18,
5736.08, 5739.07, 5739.104, 5741.10, 5743.05, 5743.53, 5747.11,
5749.08, 5751.08, or 5753.06 of the Revised Code, or an application
for compensation under section 5739.061 of the Revised Code, if the
tax commissioner determines that the amount of the refund or
compensation to which the applicant is entitled is less than the
amount claimed in the application, the commissioner shall give the
applicant written notice electronically or by ordinary mail of the
amount. If sent by ordinary mail, the notice shall be sent to the
address shown on the application unless the applicant notifies the
commissioner of a different address. If sent electronically, the
notice shall be sent to the person or the person's authorized
representative through secure electronic means associated with the
person's or representative's last known electronic mail address, but
only with the person's consent. The applicant shall have sixty days
from the date the commissioner electronically sends or mails the
notice to provide additional information to the commissioner or
request a hearing, or both.

(B)
If the applicant neither requests a hearing nor provides additional
information to the tax commissioner within the time prescribed by
division (A) of this section, the commissioner shall take no further
action, and the refund or compensation amount denied becomes final.

(C)(1)
If the applicant requests a hearing within the time prescribed by
division (A) of this section, the tax commissioner shall assign a
time and place for the hearing and notify the applicant of such time
and place
,
but the commissioner may continue the hearing from time to time, as
necessary
.
The hearing shall be held not later than one hundred eighty days
after the hearing is requested, unless the applicant files a request
to extend this deadline by ninety days, which the commissioner shall
grant, or the deadline is extended as required by division (C)(5) of
this section or, for not more than one hundred eighty additional
days, by agreement of the applicant and commissioner
.

After

Subject
to division (C)(4) of this section, after
the
hearing, the commissioner may make such adjustments to the refund or
compensation as the commissioner finds proper, and shall issue a
final determination thereon.

(2)
If the applicant does not request a hearing, but provides additional
information, within the time prescribed by division (A) of this
section, the commissioner shall review the information, make such
adjustments to the refund or compensation as the commissioner finds
proper, and issue a final determination thereon. The commissioner may
review such information and make such adjustments as many times as
the commissioner finds proper before the issuance of a final
determination.

(3)
If the applicant requests a hearing and provides additional
information within the time prescribed by division (A) of this
section, the commissioner may review the information and make such
adjustments to the refund or compensation as the commissioner finds
proper. The commissioner may review such information and make such
adjustments as many times as the commissioner finds proper before the
issuance of a final determination.

The
commissioner shall assign a time and place for the hearing and notify
the applicant of such time and place,
but
the commissioner may continue the hearing from time to time, as
necessary
and
the deadline for holding the hearing and the circumstances for
extending that deadline shall be the same as described in division
(C)(1) of this section
.

After

Subject
to division (C)(4) of this section, after
the
hearing, the commissioner may make any additional adjustments to the
refund or compensation as the commissioner finds proper and shall
issue a final determination thereon.

(4)

During
a hearing described in division (C)(1) or (3) of this section, the
applicant may request that the tax commissioner disclose to the
applicant or the applicant's representative any proposed final
determination. The commissioner shall comply with any such request
and shall not issue a final determination until at least thirty days
following delivery of the proposed final determination to the
applicant or representative. During that thirty-day period, the
applicant may respond to the proposed final determination or provide
additional supporting documentation to the commissioner.

If
the applicant does not respond to the proposed final determination
during that thirty-day period, the proposed final determination shall
be deemed, on the last day of such period, to be the final
determination, which may be appealed under section 5717.02 of the
Revised Code. The commissioner shall subsequently issue a final
determination with the same content as the proposed final
determination but, for the purposes of appeals under section 5717.02
of the Revised Code, the final determination shall be considered to
have been issued on the last day of the thirty-day period.

If
the applicant does not respond to the proposed final determination
during that thirty-day period, the commissioner may issue a final
determination within thirty days after receiving the response or
documentation. If that deadline expires without issuance of a final
determination, then on that expiration date the proposed final
determination is deemed to be the final determination, which may be
appealed under section 5717.02 of the Revised Code. Upon the written
consent of the applicant, the commissioner may extend the thirty-day
period for issuing a final determination under this paragraph by up
to an additional thirty days.

(5)
The commissioner may, within sixty days after the applicant requests
a hearing, submit a request to the applicant for a settlement
conference to explore opportunities to agree upon the amount of the
refund. If the applicant accepts the request, the conference shall be
held not later than one hundred eighty days after the hearing request
has been filed and the date on which the hearing would otherwise be
held shall be extended by the number of days between the date the
commissioner makes the request for a conference and the date of the
conference. After the conference, if the applicant and the
commissioner arrive at an agreement, the commissioner shall make any
agreed-upon adjustments to the refund or compensation and shall issue
a final determination thereon.

(6)

The
commissioner shall serve a copy of the final determination made under
division (C)(1), (2),
or

(3)
,
or (5)

of this section on the applicant in the manner provided in section
5703.37 of the Revised Code, and the decision is final, subject to
appeal under section 5717.02 of the Revised Code.

(D)
The tax commissioner shall certify to the director of budget and
management and treasurer of state for payment from the tax refund
fund created by section 5703.052 of the Revised Code, the amount of
the refund to be refunded under division (B) or (C) of this section.
The commissioner also shall certify to the director and treasurer of
state for payment from the general revenue fund the amount of
compensation to be paid under division (B) or (C) of this section.

(E)
Nothing in this section prohibits the tax commissioner doing either
of the following between the time a hearing is requested or the
applicant provides additional information to the commissioner and a
final determination is issued:

(1)
Requesting additional supporting documentation from the applicant;

(2)
Communicating about, negotiating, or entering into a settlement
agreement with an applicant, regardless of whether a settlement
conference is held under division (C)(5) of this section.

Sec.
5717.01.
An
appeal from a decision of a county board of revision may be taken to
the board of tax appeals within thirty days after notice of the
decision of the county board of revision is mailed as provided in
division (A) of section 5715.20 of the Revised Code. Such an appeal
may be taken by the county auditor, the tax commissioner, or any
board, legislative authority, public official, or taxpayer authorized
by section 5715.19 of the Revised Code to file complaints against
valuations or assessments with the auditor, except that a subdivision
or the legislative authority or mayor of a subdivision may file such
an appeal only if the subdivision owns or leases the property that is
the subject of the board of revision's decision, and except that no
such appeal may be taken by a third party complainant, as defined in
that section. Such appeal shall be taken by the filing of a notice of
appeal, in person or by certified mail, express mail, facsimile
transmission, electronic transmission, or by authorized delivery
service, with the board of tax appeals and with the county board of
revision. If notice of appeal is filed by certified mail, express
mail, or authorized delivery service as provided in section 5703.056
of the Revised Code, the date of the United States postmark placed on
the sender's receipt by the postal service or the date of receipt
recorded by the authorized delivery service shall be treated as the
date of filing. If notice of appeal is filed by facsimile
transmission or electronic transmission, the date and time the notice
is received by the board shall be the date and time reflected on a
timestamp provided by the board's electronic system, and the appeal
shall be considered filed with the board on the date reflected on
that timestamp. Any timestamp provided by another computer system or
electronic submission device shall not affect the time and date the
notice is received by the board. Upon receipt of such notice of
appeal such county board of revision shall notify all persons thereof
who were parties to the proceeding before such county board of
revision by either certified mail or, if the board has record of an
internet identifier of record associated with such a person, by
ordinary mail and by that internet identifier of record, and shall
file proof of such notice or, in the case of ordinary mail, an
affidavit attesting that the board sent the notice with the board of
tax appeals. The county board of revision shall thereupon certify to
the board of tax appeals a transcript of the record of the
proceedings of the county board of revision pertaining to the
original complaint, and all evidence offered in connection therewith.
Such appeal may be heard by the board of tax appeals at its offices
in Columbus or in the county where the property is listed for
taxation, or the board of tax appeals may cause its examiners to
conduct such hearing and to report to it their findings for
affirmation or rejection. An appeal may proceed pursuant to section
5703.021 of the Revised Code on the small claims docket if the appeal
qualifies under that section.

The
board of tax appeals may order the appeal to be heard on the record
and the evidence certified to it by the county board of revision, or
it may order the hearing of additional evidence, and it may make such
investigation concerning the appeal as it deems proper.

If the board orders a hearing, the board shall render its decision
within twelve months after the date of that hearing. If the board
does not order a hearing, the board shall render its decision within
twelve months after the last date on which a brief was filed in the
case. In either case, the time for rendering the decision may be
extended with the consent of all parties to the appeal.

As
used in this section, "internet identifier of record" has
the same meaning as in section 9.312 of the Revised Code.

Sec.
5717.011.
(A)
As used in this chapter, "tax administrator" has the same
meaning as in section 718.01 of the Revised Code.

(B)
Appeals from a final determination of a local board of tax review
created under section 718.11 of the Revised Code may be taken by the
taxpayer or the tax administrator to the board of tax appeals or may
be taken by the taxpayer or the tax administrator to a court of
common pleas as otherwise provided by law. If the taxpayer or the tax
administrator elects to make an appeal to the board of tax appeals or
court of common pleas, and subject to section 5703.021 of the Revised
Code with respect to appeals assigned to the small claims docket, the
appeal shall be taken by the filing of a notice of appeal with the
board of tax appeals or court of common pleas, the local board of tax
review, and the opposing party. The notice of appeal shall be filed
within sixty days after the day the appellant receives notice of the
final determination issued under section 718.11 of the Revised Code.
An appeal filed with a court of common pleas is governed by the Rules
of Civil Procedure and other rules of practice and procedure
applicable to civil actions. For an appeal filed with the board of
tax appeals, the notice of appeal may be filed in person or by
certified mail, express mail, facsimile transmission, electronic
transmission, or by authorized delivery service as provided in
section 5703.056 of the Revised Code. If the notice of appeal is
filed by certified mail, express mail, or authorized delivery service
as provided in section 5703.056 of the Revised Code, the date of the
United States postmark placed on the sender's receipt by the postal
service or the date of receipt recorded by the authorized delivery
service shall be treated as the date of filing with the board. If
notice of appeal is filed by facsimile transmission or electronic
transmission, the date and time the notice is received by the board
shall be the date and time reflected on a timestamp provided by the
board's electronic system, and the appeal shall be considered filed
with the board on the date reflected on that timestamp. Any timestamp
provided by another computer system or electronic submission device
shall not affect the time and date the notice is received by the
board. The notice of appeal shall have attached thereto and
incorporated therein by reference a true copy of the final
determination issued under section 718.11 of the Revised Code, but
failure to attach a copy of such notice and incorporate it by
reference in the notice of appeal does not invalidate the appeal.

(C)
A notice of appeal for an appeal filed with the board of tax appeals
shall contain a short and plain statement of the claimed errors in
the final determination of the local board of tax review showing that
the appellant is entitled to relief and a demand for the relief to
which the appellant claims to be entitled. An appellant may amend the
notice of appeal once as a matter of course within sixty days after
the certification of the transcript. Otherwise, an appellant may
amend the notice of appeal only after receiving leave of the board or
the written consent of each adverse party. Leave of the board shall
be freely given when justice so requires.

(D)
Upon the filing of a notice of appeal with the board of tax appeals,
the local board of tax review shall certify to the board of tax
appeals a transcript of the record of the proceedings before it,
together with all evidence considered by it in connection therewith.
Such appeals may be heard by the board at its office in Columbus or
in the county where the appellant resides, or it may cause its
examiners to conduct such hearings and to report to it their findings
for affirmation or rejection. The board may order the appeal to be
heard upon the record and the evidence certified to it by the tax
administrator, but upon the application of any interested party the
board shall order the hearing of additional evidence, and the board
may make such investigation concerning the appeal as it considers
proper. An appeal may proceed pursuant to section 5703.021 of the
Revised Code on the small claims docket if the appeals qualifies
under that section.

If the board orders a hearing, the board shall render its decision
within twelve months after the date of that hearing. If the board
does not order a hearing, the board shall render its decision within
twelve months after the last date on which a brief was filed in the
case. In either case, the time for rendering the decision may be
extended with the consent of all parties to the appeal.

(E)
If an issue being appealed under this section is addressed in a
municipal corporation's ordinance or regulation, the tax
administrator, upon the request of the board of tax appeals, shall
provide a copy of the ordinance or regulation to the board of tax
appeals.

Sec.
5717.02.
(A)
Except as otherwise provided by law, appeals from final
determinations by the tax commissioner of any preliminary, amended,
or final tax assessments, reassessments, valuations, determinations,
findings, computations, or orders made by the commissioner may be
taken to the board of tax appeals by the taxpayer, by the person to
whom notice of the tax assessment, reassessment, valuation,
determination, finding, computation, or order by the commissioner is
required by law to be given, by the director of budget and management
if the revenues affected by that decision would accrue primarily to
the state treasury, or by the county auditors of the counties to the
undivided general tax funds of which the revenues affected by that
decision would primarily accrue. Appeals from the redetermination by
the director of development services under division (B) of section
5709.64 or division (A) of section 5709.66 of the Revised Code may be
taken to the board of tax appeals by the enterprise to which notice
of the redetermination is required by law to be given. Appeals from a
decision of the tax commissioner or county auditor concerning an
application for a property tax exemption may be taken to the board of
tax appeals by the applicant or by a school district that filed a
statement concerning that application under division (C) of section
5715.27 of the Revised Code. Appeals from a redetermination by the
director of job and family services under section 5733.42 of the
Revised Code may be taken by the person to which the notice of the
redetermination is required by law to be given under that section.

(B)
The appeals shall be taken by the filing of a notice of appeal with
the board, and with the tax commissioner if the tax commissioner's
action is the subject of the appeal, with the county auditor if the
county auditor's action is the subject of the appeal, with the
director of development services if that director's action is the
subject of the appeal, or with the director of job and family
services if that director's action is the subject of the appeal. The
notice of appeal shall be filed within sixty days after service of
the notice of the tax assessment, reassessment, valuation,
determination, finding, computation, or order by the commissioner,
property tax exemption determination by the commissioner or the
county auditor, or redetermination by the director has been given as
provided in section 5703.37, 5709.64, 5709.66, or 5733.42 of the
Revised Code. The notice of appeal may be filed in person or by
certified mail, express mail, facsimile transmission, electronic
transmission or by authorized delivery service. If the notice of
appeal is filed by certified mail, express mail, or authorized
delivery service as provided in section 5703.056 of the Revised Code,
the date of the United States postmark placed on the sender's receipt
by the postal service or the date of receipt recorded by the
authorized delivery service shall be treated as the date of filing.
If notice of appeal is filed by facsimile transmission or electronic
transmission, the date and time the notice is received by the board
shall be the date and time reflected on a timestamp provided by the
board's electronic system, and the appeal shall be considered filed
with the board on the date reflected on that timestamp. Any timestamp
provided by another computer system or electronic submission device
shall not affect the time and date the notice is received by the
board. The notice of appeal shall have attached to it and
incorporated in it by reference a true copy of the notice sent by the
commissioner, county auditor, or director to the taxpayer,
enterprise, or other person of the final determination or
redetermination complained of, but failure to attach a copy of that
notice and to incorporate it by reference in the notice of appeal
does not invalidate the appeal.

(C)
A notice of appeal shall contain a short and plain statement of the
claimed errors in the determination or redetermination of the tax
commissioner, county auditor, or director showing that the appellant
is entitled to relief and a demand for the relief to which the
appellant claims to be entitled. An appellant may amend the notice of
appeal once as a matter of course within sixty days after the
certification of the transcript. Otherwise, an appellant may amend
the notice of appeal only after receiving leave of the board or the
written consent of each adverse party. Leave of the board shall be
freely given when justice so requires.

(D)
Upon the filing of a notice of appeal, the tax commissioner, county
auditor, or the director, as appropriate, shall certify to the board
a transcript of the record of the proceedings before the
commissioner, auditor, or director, together with all evidence
considered by the commissioner, auditor, or director in connection
with the proceedings. Those appeals or applications may be heard by
the board at its office in Columbus or in the county where the
appellant resides, or it may cause its examiners to conduct the
hearings and to report to it their findings for affirmation or
rejection.

(E)
The board may order the appeal to be heard upon the record and the
evidence certified to it by the commissioner, county auditor, or
director, but upon the application of any interested party the board
shall order the hearing of additional evidence, and it may make an
investigation concerning the appeal that it considers proper. An
appeal may proceed pursuant to section 5703.021 of the Revised Code
on the small claims docket if the appeal qualifies under that
section.

If the board orders a hearing, the board shall render its decision
within twelve months after the date of that hearing. If the board
does not order a hearing, the board shall render its decision within
twelve months after the last date on which a brief was filed in the
case. In either case, the time for rendering the decision may be
extended with the consent of all parties to the appeal.

Sec.
5717.021.
If
the tax commissioner has not issued a final determination or proposed
a final determination within one year after a hearing held under
section 5703.60 or 5703.70 of the Revised Code occurs or, if a
petitioner does not request a hearing under section 5703.60 of the
Revised Code, within one year after the petition for reassessment is
filed, then the petitioner or applicant, respectively, may appeal the
assessment or denial of a refund, respectively, to the board of tax
appeals. The appeal shall be taken in the same manner as an appeal
taken under section 5717.02 of the Revised Code, except as follows:

(A)
The assessment or denial of the refund shall be the tax
commissioner's determination that is appealed against.

(B)
The transcript of the record of proceedings that the commissioner is
required to file shall include any information, records, or documents
that relate to the petition or denial.

(C)
Any objection raised by the appellant in its petition for
reassessment, any objection raised by the appellant in writing to the
commissioner after the filing of a petition for reassessment but
before the filing of an appeal under this section, or any
documentation submitted to the commissioner in response to the
commissioner's denial of a refund shall be considered denied by the
commissioner and an error that may be appealed.

(D)
In the case of an appeal of a refund denial, an appellant may raise
any basis as to why the denial was improper, even if the basis was
not raised before the filing of the appeal under this section.

(E)
Within sixty days after the notice of appeal is filed, the
commissioner shall file a short and plain statement of the bases for
sustaining an assessment or the denial of a refund, all of which must
have been communicated in writing to the appellant before the filing
of the appeal under this section. The board may deny an appeal filed
under this section only on the basis of an issue raised in the
commissioner's statement.

(F)
Within thirty days after the commissioner's statement is filed under
division (E) of this section, the appellant may amend the notice of
appeal in order to raise additional objections to the commissioner's
position.

(G)
If, for an appeal filed under this section, an appellant makes a
prima facie showing of the facts necessary to support the appellant's
position, the tax commissioner has the burden of proving, by clear
and convincing evidence, that the assessment should be sustained or
the refund should be denied.

Section
2.
That
existing sections
5703.42,

5703.52,
5703.60, 5703.70, 5717.01, 5717.011, and 5717.02 of the Revised Code
are hereby repealed.

Section
3.
The
amendment by this act of sections 5717.01, 5717.011, and 5717.02 of
the Revised Code applies to appeals filed on or after December 31,
2026. The enactment by this act of section 5717.021 of the Revised
Code applies to petitioners or applicants who meet the criteria for
filing an appeal under that section on and after that date.