Salem Medical Arts & Development Corp. v. Columbiana County Board of Revision

R.C. 5717.01 provides that when one takes an appeal from a board of revision to the BTA:

“Such appeal shall be taken by the filing of a notice of appeal, either in person or by certified mail, -with the board of tax appeals and with the county board of revision. * * * Upon receipt of such notice of appeal such county board of revision shall by certified mail notify all persons thereof who were parties to the proceeding before such county board of revision, and shall file proof of such notice with the board of tax appeals. The county board of revision shall thereupon certify to the board of tax…