# Olympic Steel, Inc. v. Cuyahoga County Board of Revision

> Ohio Supreme Court · August 16, 2006 · 110 Ohio St. 3d 1242

URL: https://www.frixlaw.com/law-library/cases/6789379

## Case

- **Full name:** Olympic Steel, Inc. v. Cuyahoga County Board of Revision
- **Court:** Ohio Supreme Court
- **Decided:** August 16, 2006
- **Citations:** 110 Ohio St. 3d 1242
- **Precedential status:** Published
- **Opinion:** Dissent by Pfeifer
- **Judges:** Connor, Donnell, Lanzinger, Moyer, Pfeifer, Resnick, Stratton
- **Cited by:** 24 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6789379

## Opinion text

Pfeifer, J.,
dissenting.
Karen H. Bauernschmidt Co., L.P.A., Karen H. Bauernschmidt, and Susan K. French-Seaggs, for appellant.
Kadish, Hinkel & Weibel, Kevin M. Hinkel, and Jeffrey Platko, for appellee, Board of Education of the Orange City School District.
{¶ 4} For the reasons expressed in its opinion, I would affirm the decision of the Board of Tax Appeals.
{¶ 5} I would also address the issue of service. S.CtPrac.R. II(3)(A)(1) requires conformance with R.C. 5717.04, which requires parties that appeal a decision of the Board of Tax Appeals to this court to serve a notice of appeal on the Tax Commissioner. I believe dual filing requirements such as this should not be part of our rules. They serve no purpose except to deny parties a chance to be heard on the merits. I dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6789379. Public record. Not legal advice.