Ohio Appeals Board Finds Taxpayer’s Property Tax Appeal Premature as Revision Board Didn’t Issue Decision

The Ohio Board of Tax Appeals (BTA) March 24 found Taxpayer’s property tax appeal premature. Taxpayer filed a notice of appeal with the BTA, but the documentation attached to Taxpayer’s notice of appeal didn’t constitute a Franklin County Board of Revision decision. Taxpayer didn’t file an initial complaint with the revision board, and therefore, no final decision was issued. The BTA noted that it has the authority to hear and determine appeals from actual decisions of revision boards filed within 30 days after notice of the revision board’s decision is mailed. The BTA found that because Taxpayer didn’t appeal from ...