Throckmorton v. Hamilton County Board of Revision

Appellant first asserts that the BTA erred in its refusal to order an on-site inspection. Ohio Adm.Code Chapter 5717-1, which contains the rules of the Board of Tax Appeals, sets forth at Ohio Adm.Code 5717-1-11:

“(A) Unless made at a hearing or otherwise ordered, any request to the board shall be by written motion and shall be accompanied by a memorandum in support stating with particularity the grounds for the motion and citations of any authorities relied upon. * * * ”

A review of the record in this case fails to show any motion filed by appellant with the BTA requesting that it make, or…