Summary
The Ohio Supreme Court held that the Board of Tax Appeals’ denial of Mahoning County’s motion to intervene was a final, appealable order because it affected a substantial right in a special proceeding. The court also held that the county qualified as a party under R.C. 5717.04 for the limited purpose of seeking review of whether it had a legal right to intervene. The court therefore denied the Tax Commissioner’s motion to dismiss the appeal.
Holdings
- Under the circumstances presented, the BTA's denial of Mahoning County's motion to intervene was a final order because it affected a substantial right and was made in a special proceeding.
- A person who asserts a legal right to be a party to a BTA appeal is a 'party' under the third paragraph of R.C. 5717.04 for the limited purpose of obtaining judicial review of whether that asserted right exists.
Questions Presented
- Whether the BTA's order denying Mahoning County's motion to intervene was a final order appealable under Ohio law.
- Whether Mahoning County was a person entitled to appeal under the third paragraph of R.C. 5717.04 despite the BTA's denial of its motion to intervene.
Disposition
dismissed
Cases Cited (4)
- Morris v. Investment Life Ins. Co. (1966), 6 Ohio St. 2d 185, 187, 35 O.O.2d 304, 217 N.E.2d 202(followed)
- Bell v. Mt. Sinai Med. Ctr. (1993), 67 Ohio St. 3d 60, 63, 616 N.E.2d 181(followed)
- Moskovitz v. Mt. Sinai Med. Ctr. (1994), 69 Ohio St. 3d 638, 635 N.E.2d 331(noted)
- Gehm v. Timberline Post & Frame, 112 Ohio St. 3d 514, 2007-Ohio-607, 861 N.E.2d 519(distinguished)
Cited In (0)
No citing cases on record yet.
Court Document
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