Wills Trucking, Inc. v. Limbach

R.C. 5717.02 stated, in pertinent part:

“* * * The notice of appeal shall have attached thereto and incorporated therein by reference a true copy of the notice sent by the commissioner or director to the taxpayer or enterprise of the final determination complained of, and shall also specify the errors therein complained of.”

It is essentially admitted that appellant failed to file the required notice, and that the failure to file occurred prior to the September 25,1985 amendment to the above statute.1 The jurisdictional question is therefore foreclosed under authority of our recent case, Hanson…