Cooke v. Kinney
| Decision Date | 04 March 1981 |
| Docket Number | No. 80-728,80-728 |
| Citation | 417 N.E.2d 106,65 Ohio St.2d 7 |
| Parties | , 19 O.O.3d 154 COOKE et al., Appellants, v. KINNEY, Commr., Appellee. |
| Court | Ohio Supreme Court |
Thompson, Hine & Flory, Daniel W. Hammer, David L. Parham, Stephen H. Daniels, Longano, Papandreas, Mendelsohn, Fahrer & Marksz and Robert F. Longano, Cleveland, for appellants.
William J. Brown, Atty. Gen. and John C. Duffy, Jr., Asst. Atty. Gen., for appellee.
Appellants seek to challenge the triennial real property assessment completed by the Cuyahoga County auditor and approved by the Commissioner of Tax Equalization for the tax year 1979. The commissioner reviewed the assessment pursuant to R.C. 5715.24, which reads in pertinent part:
Appellants brought this appeal under the authority of R.C. 5717.02, * which allows appeals from final determinations by the Tax Commissioner or Commissioner of Tax Equalization to the Board of Tax Appeals. The board, like any statutorily created body, is limited to the powers specifically prescribed in the applicable statutes. Steward v. Evatt, (1944), 143 Ohio St. 547, 56 N.E.2d 159. A litigant has no inherent right of appeal or review. Such right is purely statutory and requires the appellant to comply with the appeal provisions of the law. American Restaurant & Lunch Co. v. Glander (1946), 147 Ohio St. 147, 70 N.E.2d 93; Zier v. Bureau of Unemployment Comp. (1949), 151 Ohio St. 123, 84 N.E.2d 746; Lindblom v. Bd. of Tax Appeals (1949), 151 Ohio St. 250, 85 N.E.2d 376.
An examination of R.C. 5717.02 reveals that the statute gives no right to appeal from a review of the trennial real property assessment made by the Commissioner of Tax Equalization. Such a review is not a final determination within the meaning of the statute. The act of the commissioner merely authorizes the county auditor to use the approved abstract to calculate real property taxes upon a tax duplicate. Once this valuation appears, appellants can then file a complaint with the county board of revision pursuant to R.C. 5715.19 which, in pertinent part, provides:
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