Kuntz 2016, L.L.C. v. Montgomery Cty. Auditor

Citations

• 2018 Ohio 4635
• 123 N.E.3d 386

Syllabus

Since the subject property was included on the tax-exempt list in 2016, and therefore not on the tax list and/or duplicate for that year, the trial court did not err when it found that the board of revision did not have jurisdiction to hear appellant's complaint regarding the valuation of the subject property for 2016. Additionally, the trial court did not affirm any valuation determination the board of revision did not make a valuation determination pursuant to appellant's complaint, since it did not have jurisdiction to do so. Judgment affirmed.