Opinion
No. 34081
Decided February 16, 1955.
Appeal — From Tax Commissioner to Board of Tax Appeals — Section 5717.02, Revised Code — Notice of appeal — Statutory requirements as to contents — Specific mandatory requirements jurisdictional — Dismissal for failure to comply therewith.
APPEAL from the Board of Tax Appeals.
The taxpayer, appellant herein, filed with the Board of Tax Appeals and with the Tax Commissioner, appellee herein, notices of appeal from a final order of the Tax Commissioner as to a sales tax deficiency assessment. The Tax Commissioner filed a motion to dismiss the appeal on the jurisdictional ground that "the notice of appeal filed with the Tax Commissioner did not set forth or have attached thereto and incorporated therein by reference a true copy of the final determination sent by the Tax Commissioner to the taxpayer, as required by Section 5717.02, Revised Code."
The matter was submitted to the Board of Tax Appeals on the motion to dismiss, presenting only a question of fact as to whether the notice of appeal as filed with the Tax Commissioner had attached to and incorporated therein by reference a true copy of the Tax Commissioner's final determination complained of. After a hearing, at which sharply conflicting evidence was presented, the board, finding that the notice of appeal filed with the commissioner did not contain a copy of the final determination of the commissioner, and that, therefore, the appeal had not been perfected as required by statute, dismissed the appeal for want of jurisdiction to hear the cause on its merits.
The cause is in this court on appeal from that decision.
Mr. Robert A. Shapiro and Mr. A.W. Schulman, for appellant.
Mr. C. William O'Neill, attorney general, and Mr. Ralph N. Mahaffey, for appellee.
Compliance with the specific and mandatory provisions of Section 5717.02, Revised Code, governing the filing of a notice of appeal is essential to confer jurisdiction on the Board of Tax Appeals. American Restaurant Lunch Co. v. Glander, Tax Commr., 147 Ohio St. 147, 70 N.E.2d 93.
The decision of the Board of Tax Appeals dismissing the appeal on the ground of failure to comply with the mandatory jurisdictional statutory requirement is not unreasonable or unlawful. Kent Provision Co., Inc., v. Peck, Tax Commr., 159 Ohio St. 84, 110 N.E.2d 776; David v. Peck, Tax Commr., 161 Ohio St. 80, 118 N.E.2d 146.
The decision of the Board of Tax Appeals is affirmed.
Decision affirmed.
WEYGANDT, C.J., MATTHIAS, HART, ZIMMERMAN, STEWART, BELL and TAFT, JJ., concur.