Renner v. Tuscarawas County Board of Revision

First, as to the jurisdictional question, the board argues that an appellant must file a complete copy of the notice of appeal with it to vest the BTA with jurisdiction. The Renners respond that the documents they filed with the board sufficiently advised the board of the nature and substance of the appeal. We agree with the Renners.

In Akron Standard Div. v. Lindley (1984), 11 Ohio St. 3d 10, 11 OBR 9, 462 N.E. 2d 419, we applied a substantial compliance test to determine whether to dismiss an appeal for failure to comply with an appellate pro*144cedure statute. If the omitted requirement runs to…