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MEADOWS DEV., L.L.C. v. CHAMPAIGN CTY. BD. OF REVISION

No. 2009-0064.

124 Ohio St.3d 349 (2010)

2010-Ohio-249

MEADOWS DEVELOPMENT, L.L.C., Appellant, v. CHAMPAIGN COUNTY BOARD OF REVISION ET AL., Appellees.

Supreme Court of Ohio.

Decided February 3, 2010.

Attorney(s) appearing for the Case

Siegel, Siegel, Johnson & Jennings Co., L.P.A., Nicholas M.J. Ray, and J. Kieran Jennings, for appellant.

Bricker & Eckler, L.L.P., Jonathan T. Brollier, and Mark A. Engel, for appellee Triad Local School District Board of Education.

Per Curiam.

{¶ 1} Meadows Development, L.L.C. ("Meadows"), appeals from a decision of the Board of Tax Appeals ("BTA"), in which the BTA dismissed Meadows's appeal from a decision of the Champaign County Board of Revision ("BOR"). The BTA held that Meadows had filed its notice of appeal more than 30 days after the BOR had certified its decision pursuant to R.C. 5715.20. See R.C. 5717.01 ("An appeal from a decision of a county board of...

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