In the case of Duncan v. Portage Cty. Bd. of Revision, 2023-Ohio-3022, an appellate court held that the property owner failed to properly appeal the decision of the Ohio Board of Tax Appeals when the property owner failed to file the notice of appeal to the board of revision or the county auditor as required by R.C. 5717.04.
In this case, the property owner argued that the notice of appeal was given to the county prosecutor, who was counsel for both the board of revision and the county auditor. In response, the board argued that the plain language of R.C. 5717.04 states that the notice of appeal must be sent by certified mail to the board and auditor, and a failure to do so means the appeal is not perfected or valid. The appellate court agreed with the board.
In support of its decision in favor of the board, the appellate court explained that, while the prosecutor was a legal conduit for the two entities in question, the prosecutor is not a substitute for them. The appellate court further explained that an appeal which is not perfected cannot be considered by an appellate court, so the appellate court had to dismiss the property owner’s appeal.
To read this case, click here.
Authors: Matthew John Markling and the McGown & Markling Team.
Note: This blog entry does not constitute – nor does it contain – legal advice. Legal jurisprudence is like the always-changing Midwestern weather. As a result, this single blog entry cannot substitute for consultation with a McGown & Markling attorney. If legal advice is needed with respect to a specific factual situation, please feel free to contact a McGown & Markling attorney.