Rowland v. Lindley, 58 Ohio St. 2d 15

Per Curiam.

R. C. 5717.02 provides that “[a]ppeals from final determinations by the tax commissioner * * * of any preliminary, amended, or final tax assessments, reassessments, valuations, determinations, findings, computations, or orders made by * * * [the] commissioner may be taken to the board of tax appeals by the taxpayer * * *.” A journal entry which the Tax Commissioner issues only in order to carry out the expressed mandate of this court is not a “final determination” within the purview of R. C. 5717.02.

The decision of the Board of Tax appeals dismissing the appeal is affirmed.

Decision affirmed.

CELEBREZZE, C. J., HERBERT, COLE, P. BROWN, SWEENEY, Potter and Holmes, JJ., concur. Cole, J., of the Third Appellate District, sitting for W. Browít, J. Potter, J., of the Sixth Appellate District, sitting for Looher, J.

Case Details

Case Name: Rowland v. Lindley

Court Name: Ohio Supreme Court

Date Published: Apr 18, 1979

Citations: 58 Ohio St. 2d 15; 387 N.E.2d 1367; 12 Ohio Op. 3d 8; 1979 Ohio LEXIS 380; No. 78-911

Docket Number: No. 78-911

Court Abbreviation: Ohio