Gammarino v. Hamilton Cty. Aud.

Citations

• 2026 Ohio 1792

Syllabus

BOARD OF TAX APPEALS — BOARD OF REVISION — VALUATION OF PROPERTY — JURISDICTION — R.C. 5715.19(C) — NOTICE: In an administrative appeal by a property owner challenging the decision of the Board of Tax Appeals (\BTA\), the BTA erred in entering its decision concerning valuation of the properties at issue when it failed to find that the Board of Revision (\BOR\) lacked jurisdiction to enter the underlying decisions concerning valuation of the properties where the BOR failed to provide proper notice of its hearings to the property owner under R.C. 5715.19(C).