Ohio Bell Telephone Co. v. Levin

[Cite as Ohio Bell Tel. Co. v. Levin, 124 Ohio St.3d 211,

2009-Ohio-6189.] OHIO BELL TELEPHONE COMPANY, APPELLEE, v. LEVIN, TAX COMMR., APPELLANT. [Cite as Ohio Bell Tel. Co. v. Levin, 124 Ohio St.3d 211,

2009-Ohio-6189.] Public utilities — Taxation — R.C. 5727.11 — Notice of appeal to Board of Tax Appeals — Notice of appeal must specify errors complained of in Tax Commissioner’s final determination — General statements not specifying exact nature of error complained of do not confer jurisdiction on Board of Tax Appeals — Decision reversed. (No. 2007-1807 — Submitted July 14, 2009 — Decided…