On Petition for Review
BOEHM, Justice.
We hold that objection based on a petitioner's alleged failure to comply with the statutory requirement that petition to the Tax Court be filed within thirty days after the agency determination is waived if not raised in the first response to the petition.
Facts and Procedural History
In 1997 Paul Shoopman appealed the 1995 assessment of his real property in Hamilton County to the State Board of Tax...
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