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AUSTIN CO. v. CUYAHOGA CTY. BD. OF REVISION

Nos. 88-705 and 88-888.

46 Ohio St. 3d 192 (1989)

AUSTIN COMPANY, APPELLANT, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLEES. BEDFORD INDUSTRIAL PARK, INC., APPELLANT, v. CUYAHOGA COUNTY BOARD OF REVISION, APPELLEE.

Supreme Court of Ohio.

Decided November 15, 1989.

Attorney(s) appearing for the Case

Arter & Hadden, Jacob I. Rosenbaum, Irene C. Keyse-Walker and Z. Sonali Bustamante, for appellants.

John T. Corrigan, prosecuting attorney, and Saundra Curtis-Patrick, for appellee.

Per Curiam.

R.C. 5717.01 provides for appeals from decisions of boards of revision to the BTA:

"An appeal from a decision of a county board of revision may be taken to the board of tax appeals within thirty days after notice of the decision of the county board of revision is mailed as provided in section 5715.20 of the Revised Code [decisions to be sent by certified mail]. * * * Such appeal shall be taken by the filing of a notice of appeal, either...

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