Ahrns v. Board of Tax Appeals

This is an appeal from,a decision of the Board of Tax Appeals under the provisions of Section 5717.04, Revised Code. It is undisputed that the decision of the board was entered on its journal of proceedings on December 11, 1969. It is further undisputed that notice of appeal(a) Was filed in the Court of Appeals on January 12, 1970;(b) Was mailed to the Board of Tax Appeals by registered mail on January 13, 1970, and received January 14, 1970.

Section 5717.04, Revised Code, provides, in part:

‘ ‘ Such appeals shall be taken within thirty days after the date of the entry of the decision of the…