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AUSTINTOWN TWP. v. MAHONING BUDGET COMM.

No. 85-995.

24 Ohio St. 3d 83 (1986)

AUSTINTOWN TOWNSHIP, APPELLANT, v. MAHONING COUNTY BUDGET COMMISSION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided June 11, 1986.

Attorney(s) appearing for the Case

Richard A. Horning, for appellant.

Gary Van Brocklin, county prosecutor, and Tim Tusek, for appellees Mahoning County Budget Commission et al.

Manchester, Bennett, Powers & Ullman Co., L.P.A., John F. Zimmerman, Jr., and Joseph M. Houser, for appellee Youngstown Township Park.

CLIFFORD F. BROWN, J.

In concluding that appellant's notice of appeal was deficient, the Board of Tax Appeals ("board") relied upon this court's decision in Painesville v. Lake Cty. Budget Comm. (1978), 56 Ohio St.2d 282, 287 [10 O.O.3d 411], wherein we stated that the board does not have subject matter jurisdiction where the notice of appeal "`state[s] no more than a conclusion'"; fails to "`enumerate in definite...

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