Delaney v. Testa
128 Ohio St. 3d 248
| Ohio | 2011Background
- Greene County Auditor Delaney appealed Waste Management of Ohio, Inc.’s 1998 and 1999 final assessment certificates to the BTA.
- BTA dismissed for lack of jurisdiction because Delaney’s notice of appeal did not specify errors with the specificity required by R.C. 5717.02.
- Delaney argued the strict specification requirement violates due process under the Fourteenth Amendment and Article I, Section 16.
- The court held Delaney’s role as a public official imposes statutory, not constitutional, limits on process; due process does not empower relaxing the specification rule.
- Delaney claimed the final assessments amounted to a taking; this argument was not raised with sufficient specificity to confer jurisdiction.
- Court affirmed the BTA’s dismissal, concluding the ordinary statutory standard was reasonably applied and due process claims fail.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether notice of appeal satisfied R.C. 5717.02 specificity | Delaney contends the notice was sufficiently specific to invoke review. | Delaney failed to specify the Tax Commissioner’s precise errors. | BTA acted reasonably; specification requirement not satisfied |
| Whether due process allows relaxing the specification requirement | Due process prevents enforcing the strict specification rule against her absence of information. | Auditor’s power is statutory; due process cannot enlarge duties or override statutes. | Due process does not permit relaxing R.C. 5717.02 requirements |
| Whether the taking claim is jurisdictionally barred | Final certificates constitute a taking without due process. | Issue was not raised with required specificity in the notice of appeal. | Jurisdiction barred; claim not reviewable |
Key Cases Cited
- DeWeese v. Zaino, 100 Ohio St.3d 324 (2003-Ohio-6502) (auditors must comply with R.C. 5717.02 to invoke BTA jurisdiction)
- Brown v. Levin, 119 Ohio St.3d 335 (2008-Ohio-4081) (specification must be precise; vague errors insufficient)
- Queen City Valves, Inc. v. Peck, 161 Ohio St. 579 (1954) (general errors insufficient to specify distinct commissioner determinations)
- Turner v. Levin, 124 Ohio St.3d 1233 (2010-Ohio-922) (vagueness in pleadings fails notice requirement)
- Avon Lake City School Dist. v. Limbach, 35 Ohio St.3d 118 (1988) (creature-of-statute principle limits due process relief in statutory rights)
- Newman v. Levin, 120 Ohio St.3d 127 (2008-Ohio-5202) (jurisdictional consequences of not raising issues in notice of appeal)
- Parisi Transp. Co. v. Wilkins, 102 Ohio St.3d 278 (2004-Ohio-2952) (test for equipment exemption under Parisi framework)