Pal v. Hamilton Cty. Budget Comm.

Citations

• 1996 Ohio 193
• 74 Ohio St. 3d 196

Syllabus

Taxation—Property taxes—In an appeal to the Board of Tax Appeals under R.C. 5705.341 concerning a tax levy, the taxing entity or entities whose funding is affected by the outcome of the appeal must be named as appellees in the notice of appeal.