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OLYMPIC STEEL, INC. v. BD. OF REVISION

No. 2005-1639.

110 Ohio St.3d 1242 (2006)

2006-Ohio-4091

OLYMPIC STEEL, INC., APPELLANT, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided August 16, 2006.

Attorney(s) appearing for the Case

Karen H. Bauernschmidt Co., L.P.A., Karen H. Bauernschmidt, and Susan K. French — Scaggs, for appellant.

Kadish, Hinkel & Weibel, Kevin M. Hinkel, and Jeffrey Platko, for appellee, Board of Education of the Orange City School District.

{¶ 1} This cause is before the court on an appeal from the Board of Tax Appeals ("BTA").

{¶ 2} In any appeal from a decision of a county board of revision, R.C. 5717.03(B) requires the BTA to send a copy of its decision by certified mail to the Tax Commissioner, and R.C. 5717,04 requires that an appellant who wishes to challenge the BTA's decision must serve the Tax Commissioner...

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