Austintown Township v. Mahoning County Budget Commission

In concluding that appellant’s notice of appeal was deficient, the Board of Tax Appeals (“board”) relied upon this court’s decision in Painesville v. Lake Cty. Budget Comm. (1978), 56 Ohio St. 2d 282, 287 [10 O.O.3d 411], wherein we stated that the board does not have subject matter jurisdiction where the notice of appeal “ lstate[s] no more than a conclusion’ fails to “ ‘enumerate in definite and specific terms the precise errors claimed’ or asserts errors “ ‘such as might be advanced in nearly any case’ ” and which “ ‘are not of a nature to call the attention of the board to those precise…