Columbus partner Edward J. Bernert authored an article, “Delay Becomes the Norm at the Ohio Board of Tax Appeals,” which was published in the August 23, 2010, issue of State Tax Notes.
According to Bernert, The Ohio Board of Tax Appeals (BTA) is recognized generally as becoming ineffective in providing taxpayers and taxing authorities an avenue for meaningful review. “Unfortunately, the BTA has become a shadow of its former existence because the General Assembly has reduced the BTA’s funding by more than 43 percent. The budget cuts have caused, and continue to result in, a devastating curtailment of the BTA’s activities,” Bernert writes.
Bernert continues: “The actual expected time to process appeals through the BTA is unknown, but five to seven years is not an exaggeration and the duration for appeals likely will expand as the funding problems persist and the BTA gets further behind in its docket.”
Commenting on working toward a solution to the BTA’s funding crisis, Bernert notes increased funding is not the sole resolve. “Other changes in the BTA’s operations must be addressed along with the restored funding.” Pleading standards, small claims procedures, alternative dispute resolution, case management and discovery rules are among a few operational changes for which Bernert advocates in the article.
In conclusion, Bernert states, “The BTA is severely underfunded and the state and its subdivisions as well as Ohio taxpayers are being prejudiced by the failure to properly fund the BTA; and the funding should be accompanied by real reforms of the BTA to ensure that the money is invested wisely.”