Chapman Enterprises, Inc. v. McClainAnnotate this Case
The Supreme Court reversed the decision of the Board of Tax Appeals (BTA) dismissing these appeals of final determinations of the tax commissioner on the grounds that they were untimely, holding that Am.Sub.H.B. No. 197 tolled the time limitation for filing the appeals, and Appellant filed the notices of appeal with both the tax commissioner and the BTA during the tolling period.
On April 29, 2020, the tax commissioner journalized his final determinations upholding the tax assessments in each case. Service was completed by certified mail on May 4, 2020. Appellant delivered a notice of appeal to the tax department on June 26, 2020. The next day Appellant filed the notices of appeal with the BTA. The BTA dismissed both appeals as untimely. The Supreme Court reversed, holding that section 22(A)(1)(c) of H.B. 197 tolled Appellant's appeal period and that Appellant's appeals were timely filed.