2006-Ohio-5625
2006-0884.Supreme Court of Ohio.
November 1, 2006.
Board of Tax Appeals, No. 2003-T-1532.
MOTION AND PROCEDURAL RULINGS
On motion of cross-appellee Hamilton County Auditor to dismiss the cross-appeal for the reason that the notice of cross-appeal does not explicitly name the Tax Commissioner as an appellee. Cross-appellant St. Bernard Self-Storage LLC did serve the Tax Commissioner in accordance with the jurisdictional service requirement enforced in Olympic Steel, Inc. v. Cuyahoga Cty. Bd. of Revision, 110 Ohio St.3d 1241, 2006-Ohio-4091, 852 N.E.2d 178. Failure to explicitly name the Tax Commissioner as an appellee does not deprive the court of jurisdiction provided that the Tax Commissioner has been duly served. Accordingly, the motion to dismiss the cross-appeal is denied.
Cross-appellant shall file a merit brief within 40 days of the date hereof, and the parties shall otherwise proceed in accordance with S.Ct.Prac.R. VI.