Campanella v. Lindley

The sole issue presented herein is whether the Board of Tax Appeals erred in its determination that it lacked jurisdiction to hear the auditor’s appeal of the commissioner’s apportionment order. The majority holds that it did. However, since I find no error, I dissent.

Basic to my dissent is the fact that the Board of Tax Appeals is a creature of statute—having been created by the General Assembly, the power and authority of the Board of Tax Appeals is limited to that conferred by statute. Cooke v. Kinney (1981), 65 Ohio St. 2d 7; Turner Constr. Co. v. Lindley (1980), 61 Ohio St. 2d 124; and…