Northlake Hills Cooperative, Inc. v. Collins

The sole question is whether the May 28, 1975, dismissal by the Board of Tax Appeals, based upon failure of the taxpayer to invoke jurisdiction of such board, was unreasonable or unlawful.

*15There is no question raised by appellant that it did not receive actual notice of the Tax Commissioner’s dismissal of its petition for reassessment on February 12, 1975. Appellant contends, however, that the 30 day period for filing an appeal, as required by E. C. 5717.02, did not commence until a ruling was made on its request for reconsideration, and it is argued that such appeal period commenced with the…