Dinner Bell Meats, Inc. v. Cuyahoga County Board of Revision

The issue presented herein is whether the school board is entitled to appear before the Board of Tax Appeals in opposition to Dinner Bell’s appeal, notwithstanding the fact that it did not appeal from the adverse decision of the board of revision.4

We have held that “ [t]here is no right of appeal from decision of a statutory board or a judgment of a legally constituted court except as provided by statute.” Lindblom v. Bd. of Tax *105Appeals (1949), 151 Ohio St. 250, paragraph two of the syllabus. Similarly, “[t]his court has consistently held that strict compliance with the statutory requirements…