Ohio Supreme Court, 1979

Rowland v. Lindley

Ohio Supreme Court · Decided April 18, 1979 · Brown, Browít, Celebrezze, Cole, Herbert, Holmes, Looher, Potter, Sixth, Sweeney, Third

58 Ohio St. 2d 15; 387 N.E.2d 1367; 12 Ohio Op. 3d 8; 1979 Ohio LEXIS 380

Cases that cite this one

6 later published cases cite this decision.

Colonial Village, Ltd. v. Washington County Board of Revision (Ohio 2009)
Columbus Board of Education v. Franklin County Board of Revision (Ohio 1994)
Snodgrass v. Harris (Ohio 2024)
Snodgrass v. Harris (Ohio 2024)
Columbus Bd. of Edn. v. Franklin Cty. Bd. of Revision (Ohio 1994)
Turner Construction Co. v. Lindley (Ohio 1980)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

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-law data current through December 31, 2025. Source: CourtListener bulk data.