Michelin Tire Corp. v. Kosydar

This is an appeal from the Ohio Board of Tax Appeals’ decision dismissing the appellant’s appeal for lack of jurisdiction because there was no final determination by the tax commissioner which would vest jurisdiction in it as required by B. C. 5717.02. The facts in this case are as follows.

On January 5, 1973, the Ohio Department of Taxation issued a preliminary assessment certificate of taxable personal property to the appellant, Michelin Tire CorporáT tion, in which it levied additional personal property taxes for the years 1971 and 1972. This appeal is concerned only with taxes of…