Trotwood Trailers, Inc. v. Evatt

The first question to be determined is the jurisdictional sufficiency of appellant’s notice of appeal. The Tax Commissioner claims that under Section 5611, General Code (118 Ohio Laws, 353), tire notice of appeal must “set out” a complete copy of the tax assessment and a specification of the errors complained of. On the other hand, the appellant claims that the appeal statute in question is.m pari materia with the general appellate sections of our code found in Chapter 1 of Title Y, Part Third, of the General Code of Ohio, and especially Sections 12223-1 to 12223-5, General Code, which are…