Pal v. Hamilton Cty. Budget Comm.

[This opinion has been published in Ohio Official Reports at 74 Ohio St.3d 196.] PAL, APPELLANT, v. BUDGET COMMISSION OF HAMILTON COUNTY, APPELLEE. [Cite as Pal v. Hamilton Cty. Budget Comm.,

1996-Ohio-193.] Taxation—Property taxes—In an appeal to the Board of Tax Appeals under R.C. 5705.341 concerning a tax levy, the taxing entity or entities whose funding is affected by the outcome of the appeal must be named as appellees in the notice of appeal. (No. 94-2194—Submitted September 28, 1995—Decided January 3, 1996.) APPEAL from the Board of Tax Appeals, No. 93-P-1211. __________________ {¶ 1}…