Hatchadorian v. Lindley

The question presented is when and whether a county auditor may appeal the Tax Commissioner’s assessment of the value of the property of a public utility.

R.C. 5717.02 reads, in pertinent part:

“Appeals from final determinations by the tax commissioner * * * of * * * valuations * * * may be taken to the board of tax appeals * * * by the county auditors of the counties to * * * which the revenues * * * primarily accrue.”

On its face, therefore, the statute authorized appellant to prosecute the instant appeal. Appellees contend, however, that appellant lacks standing to appeal and that even if he…