Examples of Board of Tax Appeals in a sentence
That decision, however, provides no justification for a party to end run Rule 901 as XL did in this instance.As an initial matter, this Court stated that Ohio rules of evidence are not binding on the Board of Tax Appeals, but are merely used for guidance, and therefore the Court’s implied authentication decision may carry little weight in Ohio courts.
The two documents before the Board of Tax Appeals (“BTA”) in Columbus, a purchase agreement and settlement statement, were final, complete documents, signed by all of the parties whose signatures were required.
After the review, the Issuer will submit the application for exemption to the Cloud County Appraiser for review and transmittal to the State Board of Tax Appeals.
In that decision, this Court used implied authentication to overrule evidentiary objections by a taxpayer in an administrative hearing before the Board of Tax Appeals, holding that two documents that the taxpayer itself had produced in discovery were adequately authenticated by the concept of implied authentication.
The City and the Company acknowledge that, prior to the Project being determined to be Exempt Property, the City must obtain on behalf of the Company an order from the Board of Tax Appeals approving tax abatement on the Project for the Exempt Period.