OH · rules
Ohio S.Ct.Prac.R. 15.04
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.
History
Effective Date: January 1, 2010 Amended: January 1, 2013; September 29, 2017; September 13, 2018; April 1, 2025
Provenance
- Source
- supremecourt.ohio.gov
- Retrieved
- 2026-09-14
- Edition
- 2026-09-14
- Content hash
c531e80f4e2154e5a3267d25764d8f08fd31d4f5b0173315f8ab29310d89575d
The link goes to the issuing authority’s own document — the one we read to produce this record. Where a source publishes whole titles rather than sections, your browser may need a moment to jump to the provision.
Unofficial copy of government-published law, reproduced from official sources with full provenance. Not an official publication; verify against official sources before relying on it in a filing. Records in the 'guidance' corpus, and only that corpus, are sub-regulatory (interpretive guidelines, survey procedures) and are not binding law. Validity bounds follow each jurisdiction's declared temporalBasis.