Buckeye Boxes, Inc. v. Franklin County Board of Revision

Petree, Judge.

Appellant, Board of Education of the City of Hilliard School District, appeals from the decision of the Board of Tax Appeals denying its motion to intervene in an appeal taken by appellee, Buckeye Boxes, Inc., Columbus Cello-Poly Corporation, from the decision of the Franklin County Board of Revision. Relying on N Olmsted v. Cuyahoga Cty. Bd. of Revision (1980), 62 Ohio St.2d 218, 16 O.O.3d 249, 404 N.E.2d 757, the Board of Tax Appeals ruled that appellant had no standing to appeal or intervene in the appeal because it did not file a complaint with the board of revision…