THE CITY OF CENTERVILLE, Appellant,
v.
JOSEPH W. TESTA, TAX COMMISSIONER OF OHIO Appellee.
Court of Appeals of Ohio, Second District, Montgomery County.https://leagle.com/images/logo.png
May 9, 2014.
May 9, 2014.
Attorney(s) appearing for the Case
SCOTT A. LIBERMAN , Atty. Reg. No. 0058432, One South Main Street, Suite 1590, Dayton, Ohio 45402, Attorney for Appellant.
MICHAEL DEWINE by SOPHIA HUSSAIN , Atty. Reg. No. 0081326, and DAVID EBERSOLE , Atty. Reg. No. 0087896, Assistant Ohio Attorneys General, 30 East Broad Street, 25th Floor, Columbus, Ohio 43215, Attorneys for Appellee.
Court of Appeals of Ohio, Second District, Montgomery County.
OPINION
WELBAUM, J.
{¶ 1} In this case, Appellant, the City of Centerville, appeals from a decision of the Ohio Board of Tax Appeals, which dismissed Centerville's administrative appeal of a final determination of Appellee, Joseph W. Testa, Tax Commissioner of Ohio.1 As grounds for its appeal, Centerville contends that the BTA erred in holding that Centerville lacked standing to appeal the Commissioner's final...
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