Ohio Rev. Code » Chapter 5717
Ohio Revised Code

Ohio Rev. Code § 5717.011 (2026)

Filing of notice of appeal

✓ current as of May 2026
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Effective:
March 23, 2015
Latest Legislation:
House Bill 5 - 130th General Assembly
PDF:
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(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.

(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.
Notes of Decisions
Cited in 8 cases (3 in the last 5 years), 2014–2025 · leading case: MacDonald v. Shaker Hts. Bd. of Income Tax Rev. (Slip Opinion), 2015 Ohio 3290 (Ohio 2015).
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MacDonald v. Shaker Hts. Bd. of Income Tax Rev. (Slip Opinion), 2015 Ohio 3290 (Ohio 2015). · cites it 31× “] Taxation—Appeals——R.C. 5717.011—Standard of review for appeal to Board of Tax Appeals pursuant to R.”
MacDonald v. Shaker Hts. Income Tax Bd. of Rev., 2014 Ohio 708 (Ohio Ct. App. 2014). · cites it 15× “{¶ 8} The MacDonalds appealed the board of review's decision to the BTA pursuant to R.C. 5717.011. The record of proceedings before the board of review was filed with the BTA.”
Hillenmeyer v. Cleveland Bd. of Review, 41 N.E.3d 1164 (Ohio 2015). “R.C. 5717.011 sets forth an appellant’s right to choose the forum and imposes no restrictions on its doing so.”
Dean v. Cuyahoga Cty. Fiscal Off., 2019 Ohio 5115 (Ohio Ct. App. 2019). · cites it 2× “” Appellant’s proper remedy was to file an appeal pursuant to R.C. 5717.011 either to the Board of Tax Appeals or the Court of Common Pleas within 30 days of the Board of Revision’s September 13, 2017 decision.”
State ex rel. Rittman v. Spitler, 2024 Ohio 5668 (Ohio 2024). · cites it 2× “R.C. 5717.011(B). {¶ 14} The complaint before Judge Spitler alleges that Rittman had legal authorization to tax at a rate of only 1.”
State ex rel. Cleveland v. Bd. of Tax Appeals, 2014 Ohio 3736 (Ohio Ct. App. 2014). · cites it 6× “Contrary to Shaker Heights, the Board had explicit authority under R.C. 5717.011 to convene the hearing and did not commit error in proceeding under the statute.”
State ex rel. Rittman v. Spitler, 2024 Ohio 5668 (Ohio 2024). · cites it 4× “R.C. 5717.011(B). 5 SUPREME COURT OF OHIO {¶ 14} The complaint before Judge Spitler alleges that Rittman had legal authorization to tax at a rate of only 1.”
Boler v. Rittman, 2025 Ohio 5780 (Ohio Ct. App. 2025). “19, and R.C. 5717.011(B) which required that requests for a refund be filed with the tax administrator and if those requests were denied, could be appealed to the local board of tax review.”
— Ohio Rev. Code § 5717.011(B) — 3 cases
State ex rel. Rittman v. Spitler, 2024 Ohio 5668 (Ohio 2024). “R.C. 5717.011(B). {¶ 14} The complaint before Judge Spitler alleges that Rittman had legal authorization to tax at a rate of only 1.”
State ex rel. Rittman v. Spitler, 2024 Ohio 5668 (Ohio 2024). “R.C. 5717.011(B). 5 SUPREME COURT OF OHIO {¶ 14} The complaint before Judge Spitler alleges that Rittman had legal authorization to tax at a rate of only 1.”
Boler v. Rittman, 2025 Ohio 5780 (Ohio Ct. App. 2025). “19, and R.C. 5717.011(B) which required that requests for a refund be filed with the tax administrator and if those requests were denied, could be appealed to the local board of tax review.”
— Ohio Rev. Code § 5717.011(C) — 2 cases
MacDonald v. Shaker Hts. Income Tax Bd. of Rev., 2014 Ohio 708 (Ohio Ct. App. 2014). “{¶ 8} The MacDonalds appealed the board of review's decision to the BTA pursuant to R.C. 5717.011. The record of proceedings before the board of review was filed with the BTA.”
State ex rel. Cleveland v. Bd. of Tax Appeals, 2014 Ohio 3736 (Ohio Ct. App. 2014). “Contrary to Shaker Heights, the Board had explicit authority under R.C. 5717.011 to convene the hearing and did not commit error in proceeding under the statute.”
— Ohio Rev. Code § 5717.011(D) — 2 cases
MacDonald v. Shaker Hts. Bd. of Income Tax Rev. (Slip Opinion), 2015 Ohio 3290 (Ohio 2015). “] Taxation—Appeals——R.C. 5717.011—Standard of review for appeal to Board of Tax Appeals pursuant to R.”
State ex rel. Cleveland v. Bd. of Tax Appeals, 2014 Ohio 3736 (Ohio Ct. App. 2014). “Contrary to Shaker Heights, the Board had explicit authority under R.C. 5717.011 to convene the hearing and did not commit error in proceeding under the statute.”
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