GASPER TOWNSHIP BOARD v. PREBLE CTY. BUDG. COMM.

No. 2007-1282.

119 Ohio St.3d 166 (2008)

2008-Ohio-3322

GASPER TOWNSHIP BOARD OF TRUSTEES, Appellant, v. PREBLE COUNTY BUDGET COMMISSION ET AL., Appellees.

Supreme Court of Ohio.

Decided July 8, 2008.


Attorney(s) appearing for the Case

John R. Varanese, for appellant.

Richard F. Hoffman, for appellee Preble County Budget Commission.

Chester, Willcox & Saxbe, L.L.P., John W. Bentine, Elizabeth J. Watters, and Lark T. Mallory, for appellees the villages of Eldorado, Gratis, Lewisburg, New Paris, West Alexandria, West Manchester, and Verona.


LUNDBERG STRATTON, J.

{¶ 1} The Gasper Township Board of Trustees appeals from a decision of the Board of Tax Appeals ("BTA") that dismissed its appeal from an order of the Preble County Budget Commission allocating local government funds. The BTA found that it lacked subject matter jurisdiction to consider the appeal because the budget commission never received the Gasper Township notice of appeal that was mailed on October 15, 2004...

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