DeWeese v. Zaino

{¶ 1} These cases question the jurisdiction of the Board of Tax Appeals (“BTA”) to consider appeals filed by county auditors who allege error by the Tax Commissioner involving personal property of a taxpayer that filed intercounty personal property tax returns. The personal property that the auditors challenge was neither listed in the taxpayer’s intercounty personal property tax return nor considered in the Tax Commissioner’s final determination.

{¶ 2} As required by R.C. 5711.13, Honda of America Mfg., Inc. (“Honda”) filed intercounty personal property tax returns with the Tax Commissioner…