Austin Co. v. Cuyahoga County Board of Revision

R.C. 5717.01 provides for appeals from decisions of boards of revision to the BTA:

“An appeal from a decision of a county board of revision may be taken to the board of tax appeals within thirty days after notice of the decision of the county board of revision is mailed as provided in section 5715.20 of the Revised Code [decisions to be sent by certified mail], * * * Such appeal shall be taken by the filing of a notice of appeal, either in person or by certified mail, with the board of tax appeals and with the county board of revision. * *

Appellants argue (1) that the board had actual notice…