Adams v. Testa

The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) dismissing the appeal of a group of Landowners challenging the tax commissioner’s journal entries that set forth current agricultural-use values (CAUVs) that county auditors use to value farmland for tax purposes. In this, the Landowners’ second appeal, the Landowners argued that the CAUV journal entries are rules subject to the rulemaking requirements of Ohio Rev. Code 119. The BTA dismissed the appeal, determining that it did not have jurisdiction over the appeal. The Supreme Court affirmed, holding (1) the BTA incorrectly stated that it did not have jurisdiction over the Landowners’ rule-review appeal because Ohio Rev. Code 5703.14 plainly authorizes an injured party to challenge a rule issued by the tax commissioner on the basis that it is unreasonable; but (2) because the Landowners did not make any showing that the rules were unreasonable, it was proper for the BTA to dismiss their appeal. View "Adams v. Testa" on Justia Law