Ross v. Cuyahoga Cty. Bd. of Revision (Slip Opinion)
Ohio Supreme Court
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
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- Groveport Madison Local Schools Board of Education v. Franklin County Board of RevisionOhio Supreme Court · 2013
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