{¶ 94} The board did not cite any authority to support this conclusion, but Nexus says that the board's conclusion is supported by this court's decision in Rowland v. Lindley, 58 Ohio St.2d 15 (1979). In Rowland, the tax commissioner had entered a journal entry that gave effect to this court's mandate in a prior appeal involving the same taxpayer.
When a case has been appealed from the BTA to a court and the court has remanded to the BTA, we have observed that the BTA's "order following the mandate" of the court was "not a final determination to be appealed under R.C. 5717.04." Columbus Bd. of Edn. v. Franklin Cty. Bd. of Revision (1994), 70 Ohio St.3d 344, 346, 639 N.E.2d 25, citing Rowland v. Lindley (1979), 58 Ohio St.2d 15, 12 O.O.3d 8, 387 N.E.2d 1367 (the "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"). These cases cause no concern about our jurisdiction over No. 08-443, however, because we have not hesitated to entertain an appeal from a later BTA decision if that appeal contests additional findings and conclusions that the BTA rendered pursuant to the remand order.
See, also, State ex rel. Schneider v. N. Olmsted Bd. of Edn. (1988), 39 Ohio St.3d 281, 282, 530 N.E.2d 206, 207. Finally, we dismiss the instant appeal because, under Rowland v. Lindley (1979), 58 Ohio St.2d 15, 12 O.O.3d 8, 387 N.E.2d 1367, the BTA's order following the mandate of the court of appeals was not a final determination to be appealed under R.C. 5717.04. In Rowland, the taxpayer appealed a journal entry of the Tax Commissioner that the commissioner had issued to carry out the express mandate of this court in an earlier appeal of the same case.
It is established that under the provisions of R.C. 5703.02 and 5717.02, the BTA has jurisdiction to hear and determine appeals from orders of the Tax Commissioner when the order appealed represents the commissioner's final determination with respect to that cause. Rowland v. Lindley (1979), 58 Ohio St.2d 15, 387 N.E.2d 1367; Lindley v. Ferguson (1977), 52 Ohio St.2d 60, 369 N.E.2d 482; Lang, Fisher Stashower Advertising v. Collins (1976), 46 Ohio St.2d 285, 347 N.E.2d 538. Turner contends that the above construction of R.C. 5703.02 and 5717.02 is incorrect, and urges this court to construe these statutory provisions in a manner which would allow "all orders" of the Tax Commissioner to be appealed to the BTA. In support of this proposition, Turner relies principally upon Pittsburgh Steel Co. v. Bowers (1961), 172 Ohio St. 14, 173 N.E.2d 361, wherein this court stated, at page 19, that "[a]n examination of * * * [R.C. 5703.02(E) and 5717.02] definitely indicates that the Board of Tax Appeals has jurisdiction under the present law to review any order or finding of the Tax Commissioner."