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OHIO BELL TEL. CO. v. LEVIN

No. 2007-1807.

124 Ohio St.3d 211 (2009)

2009-Ohio-6189

OHIO BELL TELEPHONE COMPANY, Appellee, v. LEVIN, TAX COMMR., Appellant.

Supreme Court of Ohio.

Decided December 3, 2009.

Attorney(s) appearing for the Case

Calfee, Halter & Griswold, L.L.P., James F. Lang, Peter A. Rosato, and Jeffrey J. Lauderdale, for appellee.

Richard Cordray, Attorney General, and Barton A. Hubbard, Assistant Attorney General, for appellant.

CUPP, J.

{¶ 1} The Tax Commissioner contends that the Board of Tax Appeals ("BTA") lacked jurisdiction to reduce his valuation of certain personal property of The Ohio Bell Telephone Company ("Ohio Bell"). In modifying the commissioner's valuation, the BTA relied on a theory of error that was not specified in Ohio Bell's notice of appeal to the BTA. Therefore, we agree that the BTA lacked jurisdiction, and we reverse the decision of...

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