1277 W. Sixth St., L.L.C. v. Cuyahoga Cty. Bd. of Revision

Citations

• 2023 Ohio 4530

Syllabus

Board of tax appeals request for remission of penalties late payment R.C. 5717.04 reasonable and lawful R.C. 323.12(B) R.C. 5703.056(C). The Board of Tax Appeals' decision denying appellant's request for remission of penalties was reasonable and lawful. The appellant did not demonstrate that it timely paid its 2019 property taxes pursuant to R.C. 323.12(B). Judgment affirmed.