AT&T Communications of Ohio, Inc. v. Lynch
Ohio Supreme Court
1Opinion of the CourtLundberg Stratton, J.
I. Introduction
{¶ 1} The issue before the court is whether a single notice of appeal of an administrative decision under R.C. 2506.01 vests the court of common pleas with jurisdiction to review an appeal filed by a party who did not file a separate appeal. We answer that question in the negative. We hold that each party seeking to reverse or modify the underlying administrative decision must perfect a separate appeal. Therefore, we affirm the judgment of the court of appeals.
II. Facts
{¶ 2} Appellee, AT&T Communications of Ohio, Inc., applied to the city of Cleveland for an income-tax refund…
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