WCI Steel, Inc. v. Testa
Annotate this CaseWCI Steel appealed a final assessment of its personal property valuation for tax purposes to the Board of Tax Appeals (BTA). The BTA dismissed WCI's appeal on the authority of Ohio Bell Tel. Co. v. Levin because its notice of appeal failed to specify error. The Supreme Court reversed, holding that (1) a notice of appeal from an assessment in which the tax commissioner has determined the value of personal property invokes the jurisdiction of the BTA to review that determination if the notice states the appellant's objection to the commissioner's actions in valuing property and identifies the treatment that the commissioner should have applied; (2) BTA's jurisdiction in the appeal permitted it to consider evidence in addition to that considered by the tax commissioner; and (3) the BTA misapplied Ohio Bell to this situation. Remanded.
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