Corex Partners, L.L.C. v. Franklin Cty. Bd. of Revision

Citations

• 2020 Ohio 3865

Syllabus

Board of Tax Appeals decision reversing determination of Franklin County Board of Revision is reversed, and case is remanded to Board of Tax Appeals for entry of judgment dismissing appeal. R.C. 5715.19(D) does not authorize a board of revision to accept a continuing-complaint challenge to valuation when that same challenge has been previously dismissed by a court for lack of jurisdiction. Res judicata and the law-of-the case doctrine operate to preclude Board of Tax Appeals from reconsidering any issue that was or could have been decided once the case has been appealed and a final judgment has been issued.