City of Centerville Board of Tax Appeals v. Wright

Grady, Judge.

In this appeal we are asked to determine whether the trial court erred in dismissing an appeal from a determination of a municipal board of tax appeals because the notice of appeal was not filed within thirty days of the entry of the order of the board, as required by R.C. 2505.07. Appellants argue that the trial court erred because they were not served with notice of the determination by certified or registered mail, as provided by the relevant local ordinance, and that therefore service by ordinary mail to their last known address as well as service upon their attorney is…