Ohio § 5717.04

§ 5717.04.

This section does not apply to any decision and order of the board of tax appeals

made pursuant to section 5703.021 of the Revised Code .  Any such decision and order shall be conclusive upon all parties and may not be

appealed. The proceeding to obtain a reversal, vacation, or modification of a decision of the

board of tax appeals determining appeals from final determinations by the tax commissioner

of any preliminary, amended, or final tax assessments, reassessments, valuations,

determinations, findings, computations, or orders made by the commissioner, and final

determinations of a local board of tax review created under section 718.11 of the Revised Code , shall be by appeal to the supreme court or to the court of appeals for the county

in which the property taxed is situated or in which the taxpayer resides.  If the taxpayer is a corporation, then the proceeding to obtain such reversal, vacation,

or modification shall be by appeal to the supreme court or to the court of appeals

for the county in which the property taxed is situated, or the county of residence

of the agent for service of process, tax notices, or demands, or the county in which

the corporation has its principal place of business.  In all other instances, the proceeding to obtain such reversal, vacation, or modification

shall be by appeal to the court of appeals for Franklin county. Appeals from decisions of the board upon all other appeals or applications filed with

and determined by the board 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.  If the taxpayer is a corporation, limited liability company, partnership, or other

legal entity, then the proceeding to obtain such reversal, vacation, or modification

shall be by appeal to the court of appeals for the county in which the property taxed

is situated, or the county of residence of the agent for service of process, tax notices,

or demands, or the county in which the corporation, limited liability company, partnership,

or other legal entity has its principal place of business.  In all other instances, the proceeding to obtain such reversal, vacation, or modification

shall be by appeal to the court of appeals for Franklin county. Appeals from decisions of the board determining appeals from decisions of county boards

of revision may be instituted by any of the persons who were parties to the appeal

before the board of tax appeals, by the person in whose name the property involved

in the appeal is listed or sought to be listed, if such person was not a party to

the appeal before the board of tax appeals, or by the county auditor of the county

in which the property involved in the appeal is located. Appeals from decisions of the board of tax appeals determining appeals from final

determinations by the tax commissioner of any preliminary, amended, or final tax assessments,

reassessments, valuations, determinations, findings, computations, or orders made

by the commissioner may be instituted by any of the persons who were parties to the

appeal or application before the board, by the person in whose name the property is

listed or sought to be listed, if the decision appealed from determines the valuation

or liability of property for taxation and if any such person was not a party to the

appeal or application before the board, by the taxpayer or any other person to whom

the decision of the board appealed from was by law required to be sent, by the director

of budget and management if the revenue affected by the decision of the board appealed

from would accrue primarily to the state treasury, by the county auditor of the county

to the undivided general tax funds of which the revenues affected by the decision

of the board appealed from would primarily accrue, or by the tax commissioner. Appeals from decisions of the board upon all other appeals or applications filed with

and determined by the board may be instituted by any of the persons who were parties

to such appeal or application before the board, by any persons to whom the decision

of the board appealed from was by law required to be sent, or by any other person

to whom the board sent the decision appealed from, as authorized by section 5717.03 of the Revised Code . 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 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 to which the appeal is being taken. The court in which notice of appeal is first filed shall have exclusive jurisdiction

of the appeal. 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.  If the commissioner is not a party to the appeal or application before the board,

the supreme court or court of appeals, as applicable, shall not dismiss an appeal

of the board's decision because of the failure to make the commissioner an appellee

or to serve the notice of appeal to the commissioner as otherwise required under this

section. The board, upon written demand filed by an appellant, shall within thirty days after

the filing of such demand file with the court to which the appeal is being taken a

certified transcript of the record of the proceedings of the board pertaining to the

decision complained of and the evidence considered by the board in making such decision. If upon hearing and consideration of such record and evidence the court decides that

the decision of the board appealed from is reasonable and lawful it shall affirm the

same, but if the court decides that such decision of the board is unreasonable or

unlawful, the court shall reverse and vacate the decision or modify it and enter final

judgment in accordance with such modification. The clerk of the court shall certify the judgment of the court to the board, which

shall certify such judgment to such public officials or take such other action in

connection therewith as is required to give effect to the decision. Any party to the appeal shall have the right to appeal from the judgment of the court

of appeals on questions of law, as in other cases. As used in this section, “ taxpayer ” includes any person required to return any property for taxation.