Ohio Appeals Board Finds Taxpayer Untimely Filed Property Tax Appeal With Revision Board

The Ohio Board of Tax Appeals (BTA) Aug. 13 found that Taxpayer untimely filed a notice of appeal with the Lake County Board of Revision. The revision board moved to dismiss Taxpayer’s untimely property tax appeal. The BTA noted that an appeal can be taken to the BTA from a revision board’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 that Taxpayer filed the appeal with the BTA 49 days after, and with the revision board nearly three months ...