Adams v. Testa (Slip Opinion)

*540 *208 {¶ 1} Each year, to enable county auditors to determine the value of farmland for tax purposes, the Ohio Tax Commissioner adopts a journal entry that sets forth a table assigning per-acre values-current agricultural-use values ("CAUVs")-to different types of agricultural land. This case presents the question whether a landowner may appeal from that journal entry.

{¶ 2} A group of landowners who believe that some of their land is being overvalued sought to challenge the tax commissioner's journal entry in a proceeding before the Board of Tax Appeals ("BTA"). The BTA dismissed the appeal,…