Kenneth Adams et al. v. Joseph W. Testa, Tax Commissioner of Ohio, Case Nos. 2016-0256 and 2016-0510
Ohio Board of Tax Appeals
- When agricultural land appraised by the current agricultural use valuation (CAUV) is set by a state tax commissioner journal entry, can the entry be appealed to the Ohio Board of Tax Appeals (BTA) under R.C. 5717.02?
- If the table of CAUV values in the journal entry was developed by following the rules set by the tax commissioner, is the entry itself also a rule?
- If the CAUV values in the journal entry are a rule, can a taxpayer impacted by the entry contest the reasonableness of the rule before the BTA?
- Does the BTA lack the authority to consider a challenge to the CAUV land value, and must a challenge by a taxpayer to the tax commissioner's CAUV values be made by seeking a writ of mandamus?