Tax Rules: Final: 5703-25
5703-25-01 - Public notice of any
proposed change in rules
(A) In addition to other notification procedures prescribed
by law, notice of the proposed adoption, amendment, or
rescission of any rule of the department of taxation under
Chapter 5703-25 of the Administrative Code shall be given as
provided in this rule.
(B) Individual notice under this rule shall be given in any
manner the department of taxation considers appropriate and
within five days of the day the proposed adoption, amendment
or rescission of a rule described in paragraph (A) of this
rule is filed with the joint committee on agency rule review
under division (H) of section 119.03 of the Revised Code to
the following:
(1) To the county auditor, treasurer, prosecuting attorney,
and board of commissioners of each Ohio county and to their
state-wide organizations;
(2) To appraisal firms and individual appraisers who have
filed documents with the tax commissioner for the current
year under paragraph (J) of rule 5703-25-08 of the
Administrative Code at the time the public notice under this
rule is given;
(3) To any person or organization who requests in writing to
have such notice.
(C) The notice under this rule shall contain the following
information:
(1) A statement of the tax department's intention to consider
adopting, amending or rescinding a rule;
(2) A synopsis of the proposed rule, amendment or rule to be
rescinded or a general statement of the subject matter to
which the proposed rule, amendment or rescission relates;
(3) A statement of the reason or purpose for adopting,
amending or rescinding the rule;
(4) A statement that a copy of the full text of the proposed
rule, amendment, or rule to be rescinded will be made
available, upon request and without cost, to everyone to whom
notice is given under paragraph (B) of this rule;
(5) A statement that comments concerning the proposed rule,
amendment or rule to be rescinded may be directed to the
joint committee on agency rule review and to the department
of taxation, in writing, before the hearing held by the joint
committee on agency rule review.
Effective: 9-18-03
Promulgated under: 5703.14
Authorized by: 5703.05
Amplifies: 5713.01, 5715.01
Prior effective dates: 5-28-77 as 5705-1-01