justia.com | January 23, 2015
Columbus City Schs. Bd. of Educ. v. Franklin County Bd. of Revision
|Court: Supreme Court of Ohio
|Opinion Date: January 21, 2015
|Areas of Law: Government & Administrative Law, Real Estate & Property Law, Tax Law
A property owner appealed a valuation of its real property. After the Board of Tax Appeals issued its decision on August 29, 2013, the property owner appealed. The notice of appeal was filed on September 30, 2013, but the property owner failed to initiate service of the notice of appeal on the tax commissioner. On October 24, 2013, the property owner served the tax commissioner with the appeal. On November 4, 2013, the appeal was returned from mediation to the regular docket. That order specified that Appellant’s brief was due forty days from the date of the order. On November 12, 2013, the school board filed a motion to dismiss. The Supreme Court dismissed the appeal for lack of jurisdiction because the property owner failed to initiate service of the notice of appeal on the tax commissioner, a necessary party, within the thirty-day appeal period.
Nancy Duffy McCarron, CBN 164780
Attorney, Real Estate Broker, BBB Arbitrator, CA Notary Public
Certified Forensic Loan Auditor, Property Manager
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