WCI Steel, Inc. v. Testa

{¶ 1} In this personal-property-tax case, WCI Steel, Inc. (“WCI”) appeals from a decision of the Board of Tax Appeals (“BTA”), which dismissed WCI’s appeal on the authority of Ohio Bell Tel. Co. v. Levin, 124 Ohio St.3d 211, 2009-Ohio-6189, 921 N.E.2d 212. The BTA held that when judged under the standards articulated in Ohio Bell, WCI’s notice of appeal to the BTA failed to specify any error and thereby failed to vest jurisdiction in the BTA to consider the appeal.

{¶ 2} On appeal, WCI argues that the BTA misconstrued Ohio Bell. WCI argues that it sufficiently specified error and that it was…