Legal Opinion

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

Ohio Supreme Court

Decided November 29, 2018No. 2017-0653PublishedCited by 9 opinions

1Per curiam

*373 {¶ 1} This case presents a jurisdictional issue that turns on whether appellants, property owners Thomas and Nancy Ross, complied with the requirements set forth in R.C. 5717.01 to appeal a decision of appellee Cuyahoga County Board of Revision ("BOR") to the Board of Tax Appeals ("BTA"). R.C. 5717.01 requires a party seeking to appeal from a decision of a county board of revision to timely file a notice of appeal "with the board of tax appeals and with the county board of revision." The BTA dismissed the Rosses' appeal *367 because it found that they failed to timely file a notice of appeal…

2Cases cited17 opinions

  1. United States v. LombardoSupreme Court of the United States · 1916
  2. American Restaurant & Lunch Co. v. GlanderOhio Supreme Court · 1946
  3. Akron Centre Plaza Ltd. Liability Co. v. Summit County Board of RevisionOhio Supreme Court · 2010
  4. Maritime Manufacturers, Inc. v. Hi-Skipper MarinaOhio Supreme Court · 1982
  5. Groveport Madison Local Schools Board of Education v. Franklin County Board of RevisionOhio Supreme Court · 2013

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3Cited by9 opinions

  1. Marysville Exempted Village School Dist. Bd. of Edn. v. Union Cty. Bd. of RevisionOhio Court of Appeals · 2023
  2. New Albany-Plain Local Schools Bd of Edn. v. Franklin Cty. Bd. of RevisionOhio Court of Appeals · 2023
  3. Staric v. MoriarityOhio Court of Appeals · 2022
  4. Van De Hey v. Ashtabula Cty. Aud.Ohio Court of Appeals · 2023
  5. Kosuke v. Franklin Cty. Bd. of RevisionOhio Court of Appeals · 2021

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