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Gallick v. Franklin County Board of Revision

Court of Appeals of Ohio, Tenth District

February 27, 2018

John J. Gallick, Appellant-Appellant,
v.
Franklin County Board of Revision et al., Appellees-Appellees. John J. Gallick, Appellant-Appellant,
v.
Franklin County Board of Revision et al., Appellees-Appellees.

         Bd. of Tax Appeals Nos. 2016-405, 2016-406

          John J. Gallick, pro se.

          Rich & Gillis Law Group, LLC, Mark H. Gillis, and Richelle L. Thoburn, for appellee Board of Education of the Columbus City School District.

          DECISION

          KLATT, J.

         {¶ 1} Appellant-appellant, John J. Gallick, appeals from an order of the Ohio Board of Tax Appeals ("BTA") establishing the taxable value of two parcels of real estate owned by appellant in Franklin County, Ohio.

          {¶ 2} Dissatisfied with the tax valuation established by the Franklin County Auditor, appellant filed complaints before the Franklin County Board of Revision ("BOR") seeking a downward revision. Both appellant and appellant-appellee, the Board of Education of the Columbus City Schools ("BOE"), took appeals to the BTA from the BORs revised valuations for the parcels. The BTA rendered its final decision on October 31, 2017 reinstating the Franklin County Auditor's original values for the two parcels.

         {¶ 3} Appellant filed two notices of appeal, one for each parcel, from the BTAs decision and this court consolidated the appeals. The BOE has moved to dismiss the appeals for failure to comply with the applicable procedural requirements, and the matter is before the court solely on the motion to dismiss.

         {¶ 4} R.C. 5717.04 governs appeals from the BTA to this court. As amended effective September 8, 2016, that statute reads as follows:

The proceeding to obtain a reversal, vacation, or modification of a decision of the board of tax appeals shall be by appeal to the court of appeals for the county in which the property taxed is situated or in which the taxpayer resides.
Such appeals shall be taken within thirty days after the date of the entry of the decision of the board on the journal of its proceedings, as provided by such section, by the filing by appellant of a notice of appeal with the court of appeals to which the appeal is taken and the board. If the appeal is of a decision of the board on an action originally brought under section 5717.01 of the Revised Code, the appellant also shall submit, at the same time, a copy of the notice of appeal to the county board of revision and the county auditor. If a timely notice of appeal is filed by a party, any other party may file a notice of appeal within ten days of the date on which the first notice of appeal was filed or within the time otherwise prescribed in this section, whichever is later. A notice of appeal shall set forth the decision of the board appealed from and the errors therein complained of. Proof of the filing of such notice with the board of tax appeals shall be filed with the court of appeals to which the appeal is being taken.
* * *
In all such appeals the commissioner or all persons to whom the decision of the board appealed from is required by such section to be sent, other than the appellant, shall be made appellees. Unless waived, notice of the appeal shall be served upon all appellees by certified mail. The prosecuting attorney shall represent the county auditor in any such appeal in which the auditor is a party.

(Emphasis added.)

         {¶ 5} The italicized language was added by 2015 H.B. No. 156.[1] As was the case prior to this amendment, an appellant from a BTA decision must still file a copy of the notice of appeal with the BTA and the court to which the appeal is taken. Also unchanged is the requirement that the appellant must then serve all appellees (all persons to whom the BTA was required to mail its decision) with a copy of the notice of appeal by certified mail. The amended statute, however, now requires "submission" of a copy of the notice of appeal to the county board of revision and the county auditor. The sole issue before us is whether the added language imposes a new requirement to perfect an appeal, ...


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