Columbus City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion)

{¶ 1} This real-property-valuation case comes before us on a motion to dismiss and on the briefing of the merits by the parties. The motion to dismiss presents a threshold jurisdictional issue: whether the property owner, who appealed from *189the Board of Tax Appeals (“BTA”) to this court, fully perfected the appeal in light of its having failed to initiate service of the notice of appeal on the tax commissioner, a necessary party, within the 30-day appeal period.

{¶ 2} The jurisdictional facts are clear and undisputed. Mike Ferris Properties, Inc., (“Ferris”) filed the notice of appeal in this…