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SALEM MED. ARTS v. COLUMBIANA CTY. BD. OF REV.

No. 97-993.

80 Ohio St.3d 621 (1998)

SALEM MEDICAL ARTS & DEVELOPMENT CORPORATION, APPELLANT, v. COLUMBIANA COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided January 7, 1998.

Attorney(s) appearing for the Case

Robert L. Guehl, for appellant.

Robert L. Herron, Columbiana County Prosecuting Attorney, and Andrew A. Beech, Assistant Prosecuting Attorney, for appellees.

Per Curiam.

R.C. 5717.01 provides that when one takes an appeal from a board of revision to the BTA:

"Such appeal shall be taken by the filing of a notice of appeal, either in person or by certified mail, with the board of tax appeals and with the county board of revision. * * * Upon receipt of such notice of appeal such county board of revision shall by certified mail notify all persons thereof who were parties to the proceeding before such county...

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