Board of Ed. of Mentor Exempted Village School Dist. v. Board of Revision of Lake County
| Decision Date | 19 March 1980 |
| Docket Number | No. 79-50,79-50 |
| Citation | 15 O.O.3d 398,61 Ohio St.2d 332,401 N.E.2d 435 |
| Parties | , 15 O.O.3d 398 BOARD OF EDUCATION OF the MENTOR EXEMPTED VILLAGE SCHOOL DISTRICT, Appellant, v. BOARD OF REVISION OF LAKE COUNTY et al., Appellees. |
| Court | Ohio Supreme Court |
This action was initiated by property owners in the Mentor Exempted Village School District who filed complaints before the Board of Revision of Lake County seeking a reduction in assessed valuations of their real property pursuant to R.C. 5715.13 and 5715.19.
The Board of Education of the Mentor Exempted Village School District filed counter-complaints pursuant to R. C. 5715.19, seeking an increase in the assessed valuations. The board of revision consolidated the complaints and heard them simultaneously, rendering a decision on December 27, 1977, reducing the assessed valuations.
The board of education docketed an appeal with the Board of Tax Appeals on January 25, 1978, and also filed a notice of appeal with the board of revision on that date. However, the board of education did not file a notice of appeal with the Commissioner of Tax Equalization until March 20, 1978.
On April 21, 1978, the property owners filed motions to dismiss based upon the lack of timely service of a notice of appeal on the Commissioner of Tax Equalization. A hearing on the motions was waived by the parties, and the Board of Tax Appeals granted the motions to dismiss, holding that the requirements of R. C. 5717.01 were mandatory and jurisdictional.
The cause is now before this court upon appeal as a matter of right.
Gaines, Stern, Schwarzwald & Robiner Co., L.P.A., and Donald M. Robiner, Cleveland, for appellant.
Benesch, Friedlander, Coplan & Aronoff and Fred Siegel, Cleveland, for appellees property owners.
We are faced with a unique situation in the case at bar. Robert R. Kinney, the Commissioner of Tax Equalization, has filed an affidavit with the Board of Tax Appeals stating that at the present time, due to budgetary restraints, his only function in appeals from the various boards of revision is that of record keeping and that the failure to timely file notice of appeal in no way prejudiced him in the performance of his duties. He ostensibly waives his right to a notice of appeal.
R.C. 5717.01 reads, in pertinent part:
The record demonstrates that the Commissioner of Tax Equalization did not receive notice of the appeal until March 20, 1978, almost two months after the statutory time. Appellant argues in essence that the affidavit of the commissioner waives this defect. However, no provision for waiver appears in the statute.
Although we have never directly addressed the issue of whether the notice-filing requirements of R. C. 5717.01 are mandatory and not subject to waiver, we have addressed this issue regarding the highly analogous provision in R. C. 5717.02.
R. C. 5717.02 provides for...
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