A. Schulman, Inc. v. Wilkins

{¶ 1} In this appeal and cross-appeal from a Board of Tax Appeals (“BTA”) decision, appellee and cross-appellant Tax Commissioner has filed a motion to dismiss appellant A. Schulman, Inc.’s appeal. That motion rests on appellant’s failure to file the notice of appeal with the BTA itself within the 30-day period for perfecting an appeal. Appellant’s notice of appeal was timely filed with this court, but a copy of that notice was not filed with the BTA itself until 41 days after the BTA issued its decision.

{¶ 2} The relevant statutory provision states that an appeal from a BTA decision “shall…