Adams v. Testa

The Supreme Court reinstated the appeal of a group of landowners challenging the tax commissioner’s journal entry that set forth a table assigning per-acre values to different types of agricultural land, holding that the Board of Tax Appeals (BTA) had jurisdiction to review the journal entry and therefore erred in dismissing the appeal.In dismissing the appeal, the BTA concluded that it id not have jurisdiction under Ohio Rev. Code 5717.02 to consider an appeal of the journal entry because the journal entry was not a “final determination.” The BTA also concluded that the journal entry was not a “rule.” The Supreme Court reversed the BTA’s dismissal of the appeal and remanded the cause for further proceedings, holding (1) the journal entry is not a rule and thus is not subject to challenge under statutory provisions dealing with rulemaking; but (2) the journal entry is a “final determination,” which the BTA has jurisdiction to review. View "Adams v. Testa" on Justia Law