Ohio Appeals Board Finds Taxpayer Failed to Notify Revision Board of Appeal (Decision 1 of 2)

The Ohio Board of Tax Appeals (BTA) Oct. 22 found that Taxpayer failed to provide the county board of revision with notice of its appeal and, therefore, the BTA lacked jurisdiction. The BTA explained that Ohio Rev. Code Ann. Section 5717.01 allows for an appeal to be taken to the BTA from a decision of a revision board, provided the appeal is filed with both the BTA and the revision board within 30 days after notice of the revision board’s decision is mailed. Because Taxpayer didn’t file a notice of appeal with the revision board, the BTA didn’t have jurisdiction. ...