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Supreme Court of Ohio - Case No. 2023-0354 Snodgrass v. O'Leary
 
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Can County Auditor Appeal Settlement on Taxable Value of Pipeline?
J. Craig Snodgrass, auditor of Lorain County, Ohio v. [Patricia Harris], tax commissioner of Ohio, and Nexus Gas Transmission LLC, Case No. 2023-0354
Ohio Board of Tax Appeals

ISSUES:
- When the Ohio tax commissioner reaches a settlement with a taxpayer, does a county auditor have an independent right to appeal?
- When the Ohio Board of Tax Appeals dismissed an appeal that disputed the settlement, was it an error for the dismissal to apply to tax years 2020 and 2021?
October 24, 2023