Ohio tax case decisions start at the County Boards of Revision (R.C. 5717.01), the Ohio Tax Commissioner (R.C. 5717.02), and municipal boards of appeal (R.C. 5717.011).Like other trial level decisions, the case decisions are not published. A property owner appealing a decision of a county board of revision may file an appeal with either the BTA or the county common pleas court. Likewise, an appeal from a decision of a municipal board of appeal may be taken to either the BTA or the county common pleas court. However, appeals from decisions of the Tax Commissioner may only be taken to the BTA. They are appealed to the Ohio Board of Tax Appeals, and then to the Ohio Supreme Court. See the case law tab of the FCLL Ohio Primary Law Research Guide for information about researching Ohio Supreme Court cases.
Ohio Board of Tax Appeals Decisions are also available on Lexis from 1942 - present and on Westlaw from 1985 - present.