Summary
In Zephyr Room v. Bowers (1955), 164 Ohio St. 287, the Ohio Supreme Court held compliance with mandatory provisions of Section 5717.02 of the Revised Code is essential to invoke the jurisdiction of the Board of Tax Appeals.
Summary of this case from Ross v. TracyOpinion
No. 34358
Decided November 30, 1955.
Appeal — From Tax Commissioner to Board of Tax Appeals — Section 5717.02, Revised Code — Notice of appeal — Statutory requirement as to filing with Tax Commissioner — Mandatory and jurisdictional.
APPEAL from the Board of Tax Appeals.
The appellant herein appealed to the Board of Tax Appeals from a final order of the Tax Commissioner modifying and confirming as modified a sales tax assessment theretofore made against appellant. The cause before the Board of Tax Appeals was heard on a motion to dismiss the appeal, on the ground that a notice of appeal was not filed with the Tax Commissioner as required by Section 5717.02, Revised Code.
After hearing, at which conflicting evidence was presented, the board found that no notice of appeal was filed with the Tax Commissioner as required by statute and ordered that the appeal be dismissed.
An appeal from the decision of the board brings the cause to this court for review.
Mr. Morris R. Blane and Mr. Jerome Leiken, for appellant.
Mr. C. William O'Neill, attorney general, and Mr. W.E. Herron, for appellee.
Compliance with the mandatory provisions of Section 5717.02, Revised Code, governing the filing of a notice of appeal is essential to invoke jurisdiction of the Board of Tax Appeals. American Restaurant Lunch Co. v. Glander, Tax Commr., 147 Ohio St. 147, 70 N.E.2d 93.
From a consideration of the record in the case, this court is of the opinion that the decision of the Board of Tax Appeals dismissing the appeal for failure to comply with the jurisdictional statutory requirement is not unreasonable or unlawful. Lee Jewelry Co., Inc., v. Bowers, Tax Commr., 162 Ohio St. 567, 124 N.E.2d 415.
The decision of the Board of Tax Appeals is affirmed.
Decision affirmed.
WEYGANDT, C.J., MATTHIAS, HART, ZIMMERMAN, STEWART, BELL and TAFT, JJ., concur.