dismissing an appeal because although a notice of appeal was timely filed with the court, that notice was not filed with the BTA within 30 days after the BTA issued its decision
How later courts described this case
- dismissing an appeal because although a notice of appeal was timely filed with the court, that notice was not filed with the BTA within 30 days after the BTA issued its decision
Written by the judges who cited it.
The opinion
By the Court.
The notice of appeal to this court recites that such notice was sent by registered mail to the Tax Commissioner.
Section 5611-2, General Code, reads in part as follows :
“Such appeals shall be taken within thirty days after the date of the entry of the decision of the Board of Tax Appeals on the journal of- its proceedings, as provided by Section 5611-1 of the General Code of Ohio, by the filing by appellant of a notice of appeal with the Supreme Court of Ohio
and with the Board of Tax Appeals.
Such notice of appeal shall set forth the decision of the Board of Tax Appeals 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 Supreme Court.” (Emphasis ours.)
The transcript of the record of the proceedings of the Board of Tax Appeals does not show that a notice of appeal was filed with that board as required by that section.
*371
The giving of notice of appeal to the Tax Commissioner did not constitute a compliance with the mandatory provision of Section 5611-2, General Code, for notice to the Board of Tax Appeals.
See Johnson
v.
Sweeney, Secy. of State,
140 Ohio St., 279 , 43 N. E. (2d), 239.
The motion is sustained and the cause is dismissed.
Appeal dismissed.
Weygandt, C. J., Zimmerman, Bell, Williams, Matthias and Hart, JJ., concur.