Master Commissioners are responsible for assisting the Justices of the court in researching complex legal issues and preparing written analyses of those issues for review by the court, particularly in matters involving workers' compensation, public utilities, taxation, death penalty, attorney discipline and extraordinary writs. They also assist the Chief Justice in performing the duties conferred by Section 5 (C), Article IV, of the Ohio Constitution in ruling upon affidavits of disqualification filed against judges statewide.

Under Supreme Court Practice Rule 17.07(A)(1), “[a]ppeals from decisions of the Board of Tax Appeals filed with the Supreme Court before Sept. 29, 2017, or after Sept. 12, 2018, shall be referred to a regular or special master commissioner for oral argument unless the parties waive the argument or the Supreme Court, sua sponte or upon motion, decides to hear the argument itself.”

Oral Argument Audio Archive (2005 to Present)

Procedure and Guidelines

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