How Specific Must Tax Appeal Notice Be In Identifying Commissioner's Alleged Error
WCI Steel, Inc. v. William W. Wilkins [Richard A. Levin], Tax Commissioner of Ohio, Case no. 2010-1027
State Board of Tax Appeals
ISSUE: R.C. 5717.02 requires that when a property owner appeals to the State Board of Tax Appeals (BTA) to challenge a determination by the state tax commissioner of the taxable value of property, the notice of appeal must include a copy of the tax commissioner's valuation notice, and must "specify the errors therein complained of ... " In this case, the Court is asked to review a ruling in which the BTA dismissed an appeal based on the board's finding that the notice of appeal filed by the property owner did not identify the alleged error(s) in the tax commissioner's determination of value with a sufficient degree of specificity to invoke the BTA's jurisdiction.