Delaney v. Testa

{¶ 1} In this personal-property-tax case, Greene County Auditor Luwanna Delaney appealed to the Board of Tax Appeals (“BTA”) from final assessment certificates issued by the tax commissioner against Waste Management of Ohio, Inc., pertaining to tax years 1998 and 1999. The BTA dismissed the appeal for want of jurisdiction because it found that Delaney had not set forth any error in the notice of appeal with the specificity required by R.C. 5717.02.

{¶ 2} On appeal to this court, Delaney does not contest the BTA’s determination that the notice of appeal lacked specificity under the usual…