Lindblom v. Board of Tax Appeals

It is agreed by all parties to these consolidated appeals that the sole question involved is whether a taxpayer not a party to the proceedings before a county board of revision may, by reason of the provisions of Sections 5609, 5609-1 and 5610, General Code, appeal from the decision of the Franklin county board of revision to the Board of Tax Appeals.

Section 5609, General Code, so far as it affects the question with which we are concerned, provides:

“Any taxpayer may file such complaint as to the valuation or assessment of his own or another’s real property, and the county commissioners, the…