Board of Tax Appeals recognizes that “external content”—content that is provided by entities that are not part of government—may be included in the publicly accessible web site operated by the Board of Tax Appeals at The Board of Tax Appeals does not intend that its web site be an open public forum, and external content on pages operated by us will be permitted at the sole discretion of the Board.


This policy applies only to pages that are developed and maintained by Board of Tax Appeals. This policy is not intended, and shall not be construed, to prohibit external content that is:

  • Required or authorized by law;
  • Constitutes official government business;
  • Furthers the specific purpose of a government organization’s web page; or
  • On web pages not operated by Board of Tax Appeals.

It may be in the public interest to include:

  • Links to resources that are provided by others on web sites outside of the Board of Tax Appeals control; and
  • Public acknowledgement of sponsors or other contributors of resources to allow the Board of Tax Appeals to expand on-line information and services.
  • External content therefore includes, but is not limited to, links and acknowledgements on pages operated by Board of Tax Appeals.

Content Guidelines

In exercising its discretion to allow external content on its web site, the Board of Tax Appeals will be guided by the purpose of the web site, which is as follows: Board of Tax Appeal’s web site is intended to support, as efficiently, conveniently, and cost effectively as possible, and in a manner of presentation befitting government, the following uses by citizens, businesses and public employees:

  • Location of and access to useful public information provided by public agencies or non-profit, non-partisan organizations
  • Location of web sites provided by public agencies or non-profit, non-partisan organizations
  • Location of public services
  • Delivery of public services via the Internet

Board of Tax Appeals, at its sole discretion, will determine whether external content meets these purposes. Generally, external content that does not suit these purposes includes, but is not limited to, content that contains, suggests, or infers any of the following:

  • Advocacy of or opposition to any politically, environmentally, or socially controversial subjects, issues, or candidates.
  • Disparaging or promoting any person or class of people.
  • External content not suitable for readers or viewers of all ages, or links to or other promotion of businesses whose products or services are not suitable for persons of all ages.
  • Promoting or inciting illegal, violent, or socially undesirable conduct.
  • Promotion or availability of alcohol or tobacco products.
  • Promotion or availability of illegal drugs.
  • Promotion or availability of adult or sexually oriented entertainment or materials.
  • Promotion, opposition, or availability of weapons.
  • Promotion, opposition, or availability of gambling.
  • Claims of efficacy, suitability, desirability, or other non-objective statements about businesses, products, or services.
  • Content that infringes on any trademark, copyright, or patent rights of another.
  • Claims or representations in violation of advertising or consumer protection laws.
  • Content that a reasonable citizen may not consider appropriate to maintain the dignity and decorum of Board of Tax Appeals.

Removal of Content

Board of Tax Appeals reserves the right, at its sole discretion, to withdraw external content that otherwise meets its guidelines. This discretion may be exercised if Board of Tax Appeals becomes aware, receives claims or allegations, or has reason to inquire whether, the content refers or links the viewer to content not on our web site that is either in violation of any of the above listed guidelines, except No. 10, or would be reasonably likely to offend a reasonable citizen. Withdrawal of content on these bases will be permitted whether or not Board of Tax Appeals is legally obligated to act upon any information of which it is aware.