Yanega v. Cuyahoga Cty. Bd. of Revision (Slip Opinion)

Citations

• 2018 Ohio 5208

Syllabus

Taxation—Jurisdiction to review a decision of the Board of Tax Appeals is dependent on the notice of appeal that is filed—Court lacks jurisdiction to consider errors not assigned in the notice of appeal—Board of Tax Appeals erred in reducing value on ground that it was applying a countywide blanket reduction—No evidence was presented showing that reduction was applied countywide.