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AKRON STANDARD DIV. v. LINDLEY

No. 83-1107.

11 Ohio St. 3d 10 (1984)

AKRON STANDARD DIVISION OF EAGLE-PICHER INDUSTRIES, INC., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 2, 1984.

Attorney(s) appearing for the Case

Messrs. Frost & Jacobs, Mr. Michael F. Haverkamp and Mr. Daniel V. Koppenhafer, for appellant.

Mr. Anthony J. Celebrezze, Jr., attorney general, Mr. Mark A. Engel and Ms. Christine Mesirow, for appellee.

LOCHER, J.

The sole issue presented in this appeal is whether the verification requirement in R.C. 5739.131 for sales and use tax reassessment petitions is jurisdictional. We hold that it is not jurisdictional, and thus reverse the decision of the Board of Tax Appeals.

The board found this court's decision in American Restaurant & Lunch Co. v. Glander (1946), 147 Ohio St. 147 [34 O.O. 8], to be dispositive of...

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