Snodgrass v. Harris

Citations

• 2024 Ohio 3130
• 176 Ohio St. 3d 394

Syllabus

Taxation—Public-utility property—R.C. 5703.05(C), read in pari materia with R.C. 5717.02(A), precludes right of a county auditor to appeal tax commissioner's final determination setting forth values agreed on in settlement agreement but does not preclude county auditor's right to appeal whether settlement agreement constitutes a valid legal settlement—Board of Tax Appeals' decision dismissing county auditor's appeal affirmed.