Hile v. Limbach

Initially, we note that appellants’ notice of appeal merely states that the BTA’s decision “is against the weight of the evidence and contrary to law.” This does not appear to satisfy the terms of R.C. 5717.04 that an appellant to this court must “* * * set forth the decision of the board appealed from and the errors therein complained of.” (Emphasis added.) Lawson Milk Co. v. Bowers (1961), 171 Ohio St. 418, 14 O.O. 2d 217,171 N.E. 2d 495; Richter Transfer Co. v. Bowers (1962), 174 Ohio St. 113, 21 O.O. 2d 369, 186 N.E. 2d 832. However, the commissioner does not assert that the notice of…