Ross v. Cuyahoga County Board of Revision

The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) dismissing Appellants’ appeal from a decision of the Cuyahoga County Board of Revision (BOR) because it found that Appellants failed to timely file a notice of appeal with the BOR in accordance with Ohio Rev. Code 5717.01, holding that the BTA properly dismissed the appeal.Specifically, the Supreme Court held (1) to perfect an appeal of a county board of revision’s decision to the BTA, a notice of appeal must be timely filed with both the BTA and the BOR; (2) Appellants did not timely file a notice of appeal with the BOR as required by section 5717.01; and (3) the BTA was not required to convene an evidentiary hearing, and therefore, Appellants’ claim of a constitutional due-process violation was unfounded. View "Ross v. Cuyahoga County Board of Revision" on Justia Law