Hanson Machinery Co. v. Limbach

The issues presented in this appeal are: (1) whether the September 25,1985 amendment of R.C. 5717.02 applies to the case at bar, and (2) if it does not apply, whether the failure to include the certificate of determination in a notice of appeal to the BTA is a jurisdictional defect in pre-amendment cases. We hold that the amendment does not apply to the case herein, and that the requirement was jurisdictional. Accordingly, we affirm the decision of the BTA.

R.C. 5717.021 sets forth the requirements for a notice of appeal to the BTA. One of the specific requirements is the attachment of a true…