BD. OF EDN. OF THE WORTHINGTON CITY SCHOOLS v. FRANKLIN CTY. BD. OF REVISION

No. 11AP-145.

2011 Ohio 4520

Board of Education of the Worthington City Schools, Appellant-Appellee, v. Franklin County Board of Revision et al., Appellees-Appellees, (Moo-Jae Pak, Appellee-Appellant).

Court of Appeals of Ohio, Tenth District, Franklin County.

Rendered on September 8, 2011.


Attorney(s) appearing for the Case

Rich & Gillis Law Group, LLC, and Allison J. Crites , for appellee Board of Education of the Worthington City Schools.

Bellinger & Donahue, and Kerry M. Donahue , for appellant.


DECISION

TYACK, J.

{¶1} This is an appeal filed by Moo-Jae Pak ("Pak") from the decision of the Ohio Board of Tax Appeals ("BTA") which remanded the case to the Franklin County Board of Revisions ("BOR") with instructions to dismiss. Pak failed to serve the tax commissioner, who must be made a party to an appeal of a BTA decision. For this reason, we dismiss this appeal.

{¶2} Pak owns a building within the Worthington...

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