Sears, Roebuck & Co. v. Franklin County Board of Revision

For the reasons that follow, we find that the BTA decision was reasonable and lawful.

Although the BOE argued at the BTA hearing, and in its briefs filed here, that voluntary dismissal of the appeal was ineffective because notice was not served on the opposing party and did not contain a certificate of service, the issues raised in its notice of appeal to this court are more limited. The BOE asserted only that the appeal to the BTA from the board of revision cannot be dismissed over the objection of the BOE, since the dismissal will operate to prejudice a party which had obtained an appraiser,…