Montpelier Public Library v. Williams County Budget Commission

I

Bryan’s motion to dismiss Montpelier’s appeal for 1988 asserts that the appeal was not timely made, as required by former R.C. 5705.37.

“ ‘ * * * [W]here a statute confers the right of appeal, adherence to the conditions thereby imposed is essential to the enjoyment of the right conferred.’ ” Queen City Valves, Inc. v. Peck (1954), 161 Ohio St. 579, 581, 53 O.O. 430, 431, 120 N.E.2d 310, 312.

Here, the applicable appeal statute provided in pertinent part as follows:

*392“The taxing authority of any subdivision which is dissatisfied with any action of the budget commission may * * * appeal to the…