Akron Standard Division of Eagle-Picher Industries, Inc. v. Lindley

The sole issue presented in this appeal is whether the verification requirement in R.C. 5739.131 for sales and use tax reassessment petitions is jurisdictional. We hold that it is not jurisdictional, and thus reverse the decision of the Board of Tax Appeals.

The board found this court’s decision in American Restaurant & Lunch Co. v. Glander (1946), 147 Ohio St. 147 [34 O.O. 8], to be dispositive of the controversy herein. Paragraph one of the syllabus in American Restaurant reads:

“Where a statute confers the right of appeal, adherence to the condition thereby imposed is essential to the…