HK New Plan Exchange Property Owner II, L.L.C. v. Hamilton County Board of Revision

Summary

The Supreme Court of Ohio denied a motion to dismiss an appeal from the Board of Tax Appeals. It held that serving the Tax Commissioner satisfied R.C. 5717.04 even without explicitly naming the commissioner as an appellee, and that service on a new property owner was not required when the owner was not shown in the record before the Board of Tax Appeals.

Holdings

1. Serving the Tax Commissioner with the notice of appeal satisfies R.C. 5717.04 even when the Commissioner is not explicitly named as an appellee.
2. R.C. 5717.04 does not require an appellant to serve a new property owner who was not shown in the record before the Board of Tax Appeals when the Board issued its decision.

Questions Presented

1. Whether service of a notice of appeal on the Tax Commissioner satisfies R.C. 5717.04 when the Commissioner is not explicitly named as an appellee.
2. Whether R.C. 5717.04 required the appellant to serve a new property owner who was not shown as the owner in the record before the Board of Tax Appeals when the Board issued its decision.

Disposition

other