Columbus City Schools Board of Education v. Testa, 951 N.E.2d 75

GVS filed exemption application for 2003 real property tax year (July 15, 2003).
School board notified the tax commissioner under R.C. 5715.27(C), becoming a party by operation of law to the proceedings and any BTA appeal.
Tax commissioner denied exemption (Aug. 14, 2006); GVS appealed to the BTA (BTA No. 2006-V-1356).
GVS did not serve notice of appeal on the school board, which remained a party by operation of law.
BTA Aug. 18, 2009 decision granted exemption but did not transmit to the school board as required by law.
Tax commissioner Oct. 26, 2009 order gave effect to the BTA decision; school board learned of it and filed December 21, 2009 notice of appeal.
BTA May 25, 2010 held no jurisdiction to address the validity of its earlier decision due to lapse of appeal period.
MB West Chester, L.L.C. v. Butler Cty. Bd. of Revision has been cited as controlling; court granted motion to vacate/remand.
The court vacated the August 18, 2009 BTA decision and related order, remanding for further proceedings with the school board participating.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether lack of notice to a statutory party voids BTA jurisdiction	Columbus City Schools argues notice to the school board was mandatory and the BTA failed to transmit.	German Village contends BTA jurisdiction was not revived by failure of notice; period for appeal had expired.	Remand to BTA; vacate August 18, 2009 decision.
Whether MB West Chester requires vacatur/remand to address the validity of the BTA’s decision	School board should have been notified and allowed to participate; MB West Chester supports relief.	BTA lacked jurisdiction; no timely remedy outside remand.	Remand to BTA for proceedings with school board as party.

MB West Chester, L.L.C. v. Butler Cty. Bd. of Revision, 126 Ohio St.3d 430 (2010-Ohio-3781) (notice failure to party warrants relief and remand to preserve jurisdiction)