DeWeese v. Zaino

Summary

The Ohio Supreme Court held that county auditors appealing a Tax Commissioner’s final determination to the Board of Tax Appeals must comply with R.C. 5717.02 and may challenge only errors addressed in the Commissioner’s final determination. Because the challenged property was neither listed in Honda’s intercounty personal property tax returns nor considered by the Tax Commissioner, the auditors’ appeals were jurisdictionally defective. The court affirmed the Board of Tax Appeals’ dismissal of the appeals.

Holdings

1. A county auditor's appeal to the Board of Tax Appeals under R.C. 5717.02 is limited to errors in the Tax Commissioner's final determination and may not raise issues concerning property or claims that the Commissioner did not consider.
2. Failure to comply with the mandatory requirements of R.C. 5717.02, including specifying an error in the Tax Commissioner's final determination, deprives the BTA of jurisdiction.

Questions Presented

1. Whether county auditors may appeal to the Board of Tax Appeals issues concerning an intercounty personal property tax return that were not presented to or considered by the Tax Commissioner in the final determination.
2. Whether the BTA had jurisdiction over the auditors' appeals when their notices of appeal did not specify errors in the Tax Commissioner's final determinations as required by R.C. 5717.02.

Disposition

affirmed