Meadows Development, L.L.C. v. Champaign County Board of Revision

{¶ 1} Meadows Development, L.L.C. (“Meadows”), appeals from a decision of the Board of Tax Appeals (“BTA”), in which the BTA dismissed Meadows’s appeal from a decision of the Champaign County Board of Revision (“BOR”). The BTA held that Meadows had filed its notice of appeal more than 30 days after the BOR had certified its decision pursuant to R.C. 5715.20. See R.C. 5717.01 (“An appeal from a decision of a county board of revision may be taken to the board of tax appeals within thirty days after notice of the decision of the county board of revision is mailed as provided in division (A) of…