BUCKEYE CANDY & TOBACCO CO. v. LIMBACH

No. 86-631.

28 Ohio St. 3d 40 (1986)

BUCKEYE CANDY & TOBACCO CO., INC., APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 19, 1986.


Attorney(s) appearing for the Case

Theodore G. Fisher, for appellant.

Anthony J. Celebrezze, Jr., attorney general, and Richard C. Ferrin, 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 Board of Tax Appeals is a jurisdictional defect in pre-amendment cases. For the reasons which follow, we find that the September 25, 1985 amendment does not apply to the case at bar, and that failure...

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