Fiddler v. Board of Tax Appeals

This is an appeal from a decision of the Board of Tax Appeals of the state Department of Taxation denying relief to the appellant on her complaint seeking a reduction in the tax valuation of her property.

The source of this court’s power to consider appellant’s right to relief is derived from Section 2, Article IV of the Ohio Constitution, giving this court “such revisory jurisdiction of the proceedings of administrative officers as may be conferred by law.” Section 5611-2, General Code, in providing an appeal to this court from a decision of the Board of Tax Appeals sets forth the test of our…