Fineberg v. Kosydar

The case of Zephyr Room v. Bowers (1955), 164 Ohio St. 287, is controlling herein. In Zephyr, this court stated that:

“Compliance with the mandatory provisions of Section 5717.02, Revised Code, governing the filing of a notice of appeal is essential to invoke jurisdiction of the Board of Tax Appeals. American Restaurant & Lunch Co. v. Glander, Tax Commr., 147 Ohio St., 147, 70 N. E. (2d), 93.”

In order to perfect an appeal from the Tax Commissioner to the Board of Tax Appeals, it is required that written notice to that effect be filed “with the board and with the commissioner within thirty days…