Licking Hts. Local Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion)

Citations

• 2018 Ohio 3255
• 112 N.E.3d 874
• 154 Ohio St. 3d 157

Syllabus

Taxation—Real-property valuation—Voluntary dismissal of complaint filed under R.C. 5715.19(A) did not retroactively invalidate complaint filed under R.C. 5715.19(B)—Although complaint filed under R.C. 5715.19(A) challenged value of land only, board of revision and Board of Tax Appeals had jurisdiction to consider claim, set forth in complaint filed under R.C. 5715.19(B), for increased value of both land and improvements.