Is Notice of Appeal Validly Filed When Sender’s Timely Certified Mailing Delivered to Wrong Office?
Gasper Township Board of Trustees v. Preble County Budget Commission et al., Case nos. 2007-1282 and 2007-1047 State Board of Tax Appeals ISSUE: Under a state law that allows filing of an appeal of a county budget commission ruling either in person or by certified mail, does the appellant fail to comply with the statute when it sends a timely notice of appeal by certified mail addressed to the budget commission, but the notice is delivered to another county office and never reaches the addressee? BACKGROUND: The trustees of Gasper Township in Preble County appealed to the Ohio Board of Tax Appeals (BTA) from a decision of the Preble County Budget Commission apportioning the county’s share of state Undivided Local Government Fund (ULGF) monies for the 2005 tax year among the various municipalities and townships within the county. As required by R.C. 5705.37, the township trustees sent a copy of their notice of appeal to both the BTA and the county budget commission, exercising the optio
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