Buckeye Candy & Tobacco Co. v. Limbach

The issues presented in this appeal are: (1) whether the September 25, 1985 amendment of R.C. 5717.02 applies to the case at bar, and (2) if it does not apply, whether the failure to include the certificate of determination in a notice of appeal to the Board of Tax Appeals is a jurisdictional defect in pre-amendment cases. For the reasons which follow, we find that the September 25, 1985 amendment does not apply to the case at bar, and that failure to include the copy of the Tax Commissioner’s final determination was a defect which deprived the Board of Tax Appeals of jurisdiction.

At the time…