Leimbach v. Evatt

By the Court.

The' single question presented by the record is whether the Board of Tax Appeals was [n error in dismissing the appeal on the ground of a want of jurisdiction.

The appellants contend that their claim should have been heard upon its merits by the Board of Tax Appeals or referred by it to the proper authority within the Department of Taxation for the issuance of final assessment certificates under and by virtue of Sections 5377 and 5395, General Code (115 Ohio Laws, 562 and 570), as then-in effect., Any right of review must be found in the statutes. An examination of the provisions…