Jemo Associates, Inc. v. Lindley

R. C. 5703.02(D) authorizes the board to “[a]dopt***rules relating to the procedure of the board in hearing appeals***.” Pursuant to this authority, the board adopted Ohio Adm. Code 5717-1-08, which, in relevant part, provides:

“(C) Signing; in general.***A notice of appeal of a corporation*** shall be executed by an officer thereof or an attorney at law.”

There is no dispute that the notice of appeal herein was signed by appellant’s accountant, and thus not signed by an officer of appellant or an attorney as mandated by Ohio Adm. Code 5717-1-08(C). The board dismissed appellant’s appeal…