Board of Education v. Board of Revision

We are faced with a unique situation in the case at bar. Robert R. Kinney, the Commissioner of Tax Equalization, has filed an affidavit with the Board of Tax Appeals stating that at the present time, due to budgetary restraints, his only function in appeals from the various boards of revision is that of record keeping and that the failure to timely file notice of appeal in no way prejudiced him in the performance of his duties. He ostensibly waives his right to a notice of appeal.

R. C. 5717.01 reads, in pertinent part:

“An appeal from a decision of a county board of revision may be taken to…