Tower City Properties v. Cuyahoga County Board of Revision

Appellant challenges the court of appeals’ determination that Civ. R. 41(A)(1)(a), pursuant to which the appellant dismissed its common pleas court proceedings, does not apply to appeals under R.C. 5717.05. Appellant urges, rather, that it should be able to dismiss its appeals to common pleas court unilaterally. We agree with the court of appeals and affirm its judgment.

R.C. 5717.05, for the tax years at issue, provided:

“As an alternative to the appeal provided for in section 5717.01 of the Revised Code, an appeal from the decision of a county board of revision may be taken directly to the…