Columbus Apartments Associates v. Franklin County Board of Revision

We reverse the decisions of the Board of Tax Appeals.

*87R. C. 5717.01 confers jurisdiction upon the Board of Tax Appeals (board) to hear appeals from the various county boards of revision. In pertinent part, R. C. 5717.01 provides:

“An appeal from a decision of a county board of revision may be taken to the board of tax appeals within thirty days after notice of the decision of the county board of revision is mailed as provided in section 5715.20 of the Revised Code, by the county auditor, the tax commissioner, or any person or public official authorized by section 5715.191 of the Revised Code to…