LCL INCOME PROPERTIES v. RHODES

No. 94-728.

71 Ohio St.3d 652 (1995)

LCL INCOME PROPERTIES, APPELLEE, v. RHODES, AUD., APPELLANT.

Supreme Court of Ohio.

Decided April 5, 1995.


Attorney(s) appearing for the Case

Joseph T. Deters, Hamilton County Prosecuting Attorney, and Thomas J. Scheve, Assistant Prosecuting Attorney, for appellant.


Per Curiam.

The auditor claims that the BTA erred in failing to affirm the board of revision's dismissal of Hollingsworth's complaint for failure of the complainant to appear at the scheduled board of revision hearing.

The BTA's decision is unreasonable and it is reversed.

As the auditor states in his brief:

"[W]e are talking about a reasonable procedural requirement. We are simply asking the taxpayer to show up. It really is not too...

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