Adams v. Testa

Summary

The Supreme Court of Ohio held that a tax commissioner’s journal entry incorporating current agricultural-use values is a final determination appealable to the Board of Tax Appeals under R.C. 5717.02. The court further held that the journal entry is not a rule requiring promulgation under R.C. Chapter 119, vacated the Board’s dismissal, and remanded the matter for further proceedings.

Holdings

1. The tax commissioner's journal entry incorporating current agricultural-use values is a final determination subject to appeal to the Board of Tax Appeals under R.C. 5717.02.
2. The landowners had standing under R.C. 5717.02 to appeal the CAUV journal entry because they were taxpayers whose land was subject to the entry.
3. The CAUV journal entry was not a rule subject to the rulemaking requirements of R.C. Chapter 119.
4. The landowners' appeal was timely because the Board's earlier orders were not final appealable orders until the February 1, 2016 order dismissed the entire appeal.

Questions Presented

1. Whether the tax commissioner's CAUV journal entry constituted a final determination appealable to the Board of Tax Appeals under R.C. 5717.02.
2. Whether the landowners, as taxpayers whose land was subject to the CAUV journal entry, had standing to appeal it.
3. Whether the CAUV journal entry was a rule that had to be promulgated under R.C. Chapter 119.
4. Whether the landowners' appeal to the Supreme Court of Ohio was timely.

Disposition

vacated