HANSON MACHINERY CO. v. LIMBACH

No. 85-1012.

22 Ohio St. 3d 209 (1986)

HANSON MACHINERY COMPANY, APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided March 12, 1986.


Attorney(s) appearing for the Case

Tomb & Hering and James S. Nordholt, Jr., for appellant.

Anthony J. Celebrezze, Jr., attorney general, and Richard C. Farrin, for appellee.


Per Curiam.

The issues presented in this appeal are: (1) whether the September 25, 1985 amendment of R.C. 5717.02 applies to the case at bar, and (2) if it does not apply, whether the failure to include the certificate of determination in a notice of appeal to the BTA is a jurisdictional defect in pre-amendment cases. We hold that the amendment does not apply to the case herein, and that the requirement was jurisdictional. Accordingly, we affirm the decision...

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