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RUSSELL TOWNSHIP BD. OF TRUSTEES v. GEAUGA COUNTY BUDGET COMM.

Nos. 75-16 and 75-47.

44 Ohio St. 2d 8 (1975)

RUSSELL TOWNSHIP BOARD OF TOWNSHIP TRUSTEES, APPELLANT, v. GEAUGA COUNTY BUDGET COMMISSION, APPELLEE.

Supreme Court of Ohio.

Decided October 8, 1975.

Attorney(s) appearing for the Case

Messrs. Gustin, Shillman & Weiss and Mr. David B. Shillman, for appellant.

Mr. Jerry A. Peterson, prosecuting attorney, and Mr. H. F. Inderlied, Jr., for appellee.

Per Curiam.

The question presented is whether appellant's inclusion of a purported statutory ground for appeal, R. C. 5705.341, in its notice of appeal to the Board of Tax Appeals, deprives the board of jurisdiction to proceed to the merits of the appeal.

Appellant is a taxing authority of a subdivision. R. C. 5705.01.1 Such an entity is entitled to appeal any action of the budget commission to the Board of Tax Appeals....

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