Krehnbrink v. Testa (Slip Opinion)

{¶ 33} I concur only in the majority’s judgment affirming the decision of the Board of Tax Appeals (“BTA”). I write separately to express concern about the cavalier attitude of appellee, the tax commissioner, in failing to meet the case-*137management deadline established in Ohio Adm.Code 5717 — 1—07(A)(3)(f) and about the BTA’s failure to ensure that its procedural rules are enforced.

{¶ 34} Reasonable procedural rules adopted pursuant to statutory authority have the “force and effect” of law. Lyden Co. v. Tracy, 76 Ohio St.3d 66, 69, 666 N.E.2d 556 (1996). “Certainly, if the administrative…