0 GT (; 6 z )a 8 CLERK OF COURT SUPREME COURT OF OHIO IN THE SUPREME COURT OF OHIO. John Tarantino. Appellant,. Case No

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1 IN THE SUPREME COURT OF OHIO John Tarantino Appellant,. Case No V. Franklin County Board of Revision, et al. Appeal from the Ohio Board of Tax Appeals Case No M-1628 Appellees. APPELLEE BEXLEY CITY SCHOOL DISTRICT BOARD OF EDUCATION'S MOTION TO DISMISS John Tarantino Mark H. Gillis ( ) 466 North Cassady Avenue Rich, Crites & Dittmer, LLC Bexley, Ohio East Broad Street, Suite 300 (614) (614) (614) (fax) Appellant Counsel for Appellee Bexley City Schools Board of Education Ron O'Brien ( ) Franklin County Prosecuting Attorney Paul M. Stickel ( ) Assistant Prosecuting Attorney 373 South High Street, 20'h Floor (614) Fax (614) Counsel for County Appellees. 0 GT (; 6 z )a 8 CLERK OF COURT SUPREME COURT OF OHIO

2 MOTION TO DISMISS APPEAL Now comes Appellee Bexley City Schools Board of Education and moves this Court to dismiss the appeal filed by Appellant herein. The grounds for this motion are that Appellant failed to comply with the "mandatory and jurisdictional" requirements of R.C in filing its notice of appeal with this Court. R.C required Appellant to join the Ohio Tax Commissioner as an appellee in its notice of appeal and to serve a copy of the notice of appeal upon the Ohio Tax Cornmissioner via certified mail. Appellant failed to comply with these requirements. For this reason, the appeal must be dismissed in accordance with the decisions of the Ohio Supreme Court in Olympic Steel, Inc. v. Cuyahoga Cty. Bd of Revision, 110 Ohio St.3d 1242, 2006-Ohio-4091 and Huber Hts. Circuit Courts, Ltd. v. Carne, 74 Ohio St. 3d 306, Ohio-157. Respectfully submitted, 1Vlark H. Gillis ( ) Rich, Crites & Dittmer, LLC 300 East Broad Street, Suite 300 (614) (614) (fax) mgillis@richcrites.com Attorneys for Appellee Bexley City Schools Board of Education 2

3 MEMORANDUM OF SUPPORT On September 2, 2008, Appellant John Tarantino filed his notice of appeal in this case pursuant to R.C appealing the decision of the Ohio Board of Tax Appeals decision which was rendered by the BTA on August 5, R.C provides in part: "... In all such appeals the tax commissioner or all persons to whom the decision of the board appealed from is required by such s ection to be certified, other than the appellant, shall be made appellees. Unless waived, notice of the appeal shall be served upon all appellees by certified mail...." (emphasis added). R.C (B) sets forth to whom the BTA was required to certify its decision in this case stating: "In case of an appeal from a decision of a county board of revision,... the board of tax appeals's decision and the date when it was filed with the secretary for journalization shall be certified by the board by certified mail to all persons who were parties to the appeal before the board, to the person in whose name the pxoperty is listed, or sought to be listed, if such person is not a party to the appeal, to the county auditor of the county in which the property involved in the appeal is located, and to the tax commissioner." (emphasis added). As a result, pursuant to R.C , Appellant Tarantino was required to name the Tax Commissioner as an Appellee in its notice of appeal and was further required to serve a copy of the notice of appeal on the Tax Commissioner via certified mail. According to the notice of appeal filed in this case, the Tax Commissioner was not named as an Appellee, nor was he served with a copy of the notice appeal via certified mail. The certificate of service attached to the notice of appeal lists only counsel for the Board of Education, the Board of Revision and the Franklin County Auditor. 3

4 This Court has ruled on this very issue in Olympic Steel, Inc. v. Cuyahoga Cty. Bd of Revision, 110 Ohio St.3d 1242, 2006-Ohio-4091 wherein the Court held that the requirements of R.C were "mandatory and jurisdictional" (construing Huber Hts. Circuit Courts, Ltd. v. Carne, 74 Ohio St. 3d 306, 1996-Ohio-157) and went on to hold that "appellant's failure in this case to comply with its statutory obligation to serve the notice of appeal on the Tax Commissioner in the prescribed manner deprives this court of jurisdiction to consider the appeal." Consequently, as result of Appellant Tarantino's failure to name the Tax Commissioner as an Appellee in its notice of appeal and its subsequent failure to serve a copy of the notice of appeal on the Tax Commissioner within the 30-day appeal period deprives this Court of jurisdiction to consider the appeal. As a result, the appeal should be dismissed. CONCLUSION For the all reasons set forth herein, this Court is respectfully requested to dismiss Appellant's notice of appeal for failure to comply with the mandatory and jurisdictional requirements of R.C Respectfully submitted, ark H. Gillis ( ) Rich, Crites & Dittmer, LLC 300 East Broad Street, Suite 300 (614) (614) (fax) mgillis@richerites.com Attorneys for Appellee Bexley City Schools Board of Education 4

5 CERTIFICATE OF SERVICE I hereby certify that a true and complete copy of the foregoing was served on John Tarantino, 466 North Cassady Avenue, Bexley, Ohio 43209; Paul M. Stickel, Assistant County Prosecutor, 373 South High Street, 20th Floor, and Richard A. Levin, Tax Commissioner of Ohio, 30 East Broad Street, 22"d Floor, by regular U.S. mail, postage prepaid, this ^f`13"i day of October, Mark H. Gillis 5