Evilsizor v. Tracy

[This opinion has been published in Ohio Official Reports at 73 Ohio St.3d 297.] EVILSIZOR, APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as Evilsizor v. Tracy,

1995-Ohio-323.] Taxation—Personal property tax—Assessment—Appeal from determination of Tax Commissioner—Notice of appeal not filed with Board of Tax Appeals in a timely manner, when. (No. 94-1924—Submitted June 15, 1995—Decided August 23, 1995.) APPEAL from the Board of Tax Appeals, No. 93-B-1034. __________________ {¶ 1} Appellant, Daniel E. Evilsizor, appeals from an order of the Board of Tax Appeals (“BTA”) which dismissed his…