The Board of Tax Appeals is a separate, quasi-judicial, administrative agency composed of three (3) members appointed by the Governor.

As Ohio's administrative tax court, the BTA provides taxpayers, corporate entities and governmental entities with a non-partisan forum in which to resolve tax disputes. The board resolves appeals from decisions and orders of the Tax Commissioner, county boards of revision, county budget commissions, and municipal boards of appeal.

The board's function relieves an over-burdened state judicial system from having to resolve these appeals and satisfies the constitutional requirements of due process. In addition, the public can be assured that the board's staff focus exclusively on tax issues and have considerable expertise in tax matters.

The board's decisions may be appealed to district courts of appeals or the Supreme Court of Ohio.