Ohio Appeals Board Finds Taxpayer Failed to File Notice of Appeal with Revision Board (Decision 2 of 4)

The Ohio Board of Tax Appeals (BTA) Jan. 16 found that Taxpayer’s property tax appeal should be dismissed for lack of jurisdiction. The BTA explained that an appeal can be taken to the BTA from a county board of revision’s decision, 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. The BTA noted Taxpayer didn’t file a notice of appeal with the Cuyahoga County Board of Revision, and therefore, didn’t have jurisdiction. Accordingly, the BTA dismissed Taxpayer’s appeal. [Sledz v. Cuyahoga Cty. Bd. of ...