Hughes v. Portage Cty. Bd. of Commrs.

Citations

• 207 N.E.3d 122
• 2023 Ohio 260

Syllabus

CIVIL - Civ.R. 12(B)(6) current agricultural use values real property taxes R.C. 5713.30 tax commissioner annual current agricultural use value tables R.C. 5715.01 Ohio Adm.Code 5703-25-31 appeal to board of tax appeals R.C. 5717.02 Ohio Adm.Code 5703-25-34 cropland woodland minimum values management costs Ohio Adm.Code 5703-25-33 R.C. Chapter 2723 illegal levy or assessment of taxes one-year statute of limitations written protest notice of intent to sue invited error.