Ohio Supreme Court January 30, 2002, No. 01-291 (Leach v. Hamilton County Board of Revision)

Per Curiam.

Appellant David Leach filed multiple complaints with the Hamilton County Board of Revision (“BOR”) for tax year 1999. Leach was notified by the BOR of the time and place for the hearings on the complaints; however, he never appeared at any of the hearings. The BOR dismissed Leach’s complaints. Leach filed appeals of the BOR’s dismissals with the Board of Tax Appeals (“BTA”).