Columbus City Schools Bd. of Educ. v. Testa

The German Village Society (GVS) filed an application for exemption of real property. Pursuant to Ohio Rev. Code 5715.27(C), the school board became a party to the proceedings before the tax commission and to any appeal to the Board of Tax Appeals (BTA). After the tax commissioner denied GVS's application, GVS appealed to the BTA but did not serve the school board with its notice of appeal. BTA reversed the decision of the tax commissioner and granted the exemption but did not transmit its decision to the school board. The tax commissioner then issued a determination giving effect to the BTA's decision. The school board filed a notice of appeal from the tax commissioner's order, asserting that the BTA's decision was void ab initio because the school board was not named or notified as to the existence of the appeal. The BTA held that because the period for appeal from its decision had expired, it did not have jurisdiction to address the validity of its earlier decision. The Supreme Court reversed the BTA's holding that it had no jurisdiction to grant relief to the school board, vacated the BTA's decision along with the tax commissioner's related order, and remanded.