Gennaro Pavers, Inc. v. Kosydar

The Only issue presented to this court by the Tax Commissioner is that “a Court of Appeals does not have authority to remand a case to the Board of Tax Appeals for rehearing on the merits.”

In Fiddler v. Bd. of Tax Appeals (1942), 140 Ohio St. 34, an appeal from the Board of Tax Appeals involving the valuation of real estate, the Supreme Court found the decision of the board to be unreasonable, and reversed the decision and remanded the cause to the board for revaluation. The syllabus of Fiddler reads:

“Upon appeal from a decision of the Board of Tax Appeals, when it is found from a…