Kosuke v. Franklin Cty. Bd. of Revision

Citations

• 2021 Ohio 4068

Syllabus

The Board of Tax Appeals orders denying motions to dismiss these cases from its small claims docket are considered at this stage under the Supreme Court's Megaland precedent. Because the BTA failed to assess the school boards' argument that statutory dual filing requirements for notices of appeal had not been satisfied, the orders are vacated and the causes returned to the BTA for such further proceedings as may be appropriate. If those jurisdictional requirements have been satisfied, the BTA also should analyze the school boards' arguments that the representative who filed the notices of appeal does not fit within what they urge are statutorily specified categories of authorized non-lawyer representatives who may file valuation appeals pursuant to R.C. 5717.01 with its cross-reference to R.C. 5715.19.