In the case of Cleveland v. Cuyahoga Cty. Bd. of Revision, 2023-Ohio-1198, an appellate court held that appeals from the Ohio Board of Tax Appeals (“BTA”) must include an assignment of errors pursuant to R.C. 5717.04.
In this case, the tenant argued that the tenant did not have to include an assignment of errors from the BTA’s decision. In response, the board of education argued that a court can only adjudicate a BTA decision if the notice of appeal contains an assignment of errors from that BTA decision. The appellate court agreed with the board of education.
In support of its decision in favor of the board of education, the appellate court explained that without the assignment of errors required by R.C. 5717.04, the appellate court had no authority to hear the 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.