Turner Construction Co. v. Lindley

The dispositive issue in this cause is whether the January 22, 1979, order of the Tax Commissioner is appealable to the BTA under the authority of R. C. 5703.02(A)(4) and 5717.02. Turner argues in the first instance that the BTA has jurisdiction to hear appeals from “all orders” of the Tax Commissioner. Alternatively, Turner contends that the commissioner’s vacating order is itself a “final determination” and is appealable.1

The BTA is a legislative creation whose appellate powers are specified by statute. R. C. 5703.02; Steward v. Evatt (1944), 143 Ohio St. 547, 56 N.E. 2d 159. Consequently,…