City of Cincinnati v. Budget Commission

This court has recently held, in Painesville v. Lake County Budget Comm. (1978), 56 Ohio St. 2d 282, 284. that:

*45“The right to appeal an allocation of a local government fund to the Board of Tax Appeals is created by statute. (R. C. 5747.55.) Therefore, if appellant has failed to •comply with the appropriate statutory requirements, the board lacks subject-matter jurisdiction to hear the appeal. ‘

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R. C. 5747.55(C)(3) specifically requires as a prerequisite to the invocation of jurisdiction upon the Board of Tax Appeals the filing of a statement by the appellant attached to the notice…