PDF/Printer Friendly Version Tax Commissioner Cases & Municipal Income Tax Cases – Right of direct appeal to Ohio Supreme Court Beginning September 13, 2018, decisions from the Ohio Board of Tax Appeals (BTA) on matters that were originally appealed to the BTA from final determinations of the Ohio Tax Commissioner and from decisions of Municipal Local Boards of Tax Review (Local Income Tax Matters) will have a right of direct appeal to the Ohio Supreme Court. That right ha