City of Toledo v. Lucas County Budget Commission

Appellee’s motion for dismissal must be overruled. R. C. 5717.04 provides that appeals from a decision of the Board of Tax Appeals shall be by appeal to the Supreme Court or the Court of Appeals for the county in which the property taxed is situate or in which the taxpayer resides. That section goes on to provide that “in all other instances, the proceeding to obtain such reversal, vacation or modification shall be by appeal to the Court of Appeals for Franklin County.” We are *64asked to decide that the inclusion of the quoted language detracts not only from the jurisdiction of Courts of…