Ohio Board of Tax Appeals Administrative Rules

Welcome to the Ohio Board of Tax Appeals’ Rules page. The BTA works in tandem with the Joint Committee on Agency Rule Review (JCARR) for the submission, approval, and adoption of new administrative rules. JCARR was created in 1977 by the Ohio General Assembly, and consists of five State Representatives and five State Senators. JCARR’s primary function is to review proposed, new, amended, and rescinded rules from over 120 agencies to ensure they do not exceed their rule-making authority granted to them by the General Assembly. The BTA’s current rules  can be found  at  http:\\codes.ohio.gov/ohio-administrative-code/chapter-5717-1