New Albany-Plain Local Schools Bd of Edn. v. Franklin Cty. Bd. of Revision

Citations

• 2023 Ohio 3806

Syllabus

The Board of Tax Appeals (\BTA\) erred in dismissing for lack of jurisdiction appeals brought by appellants boards of education from determinations by the Franklin County Board of Revision. The BTA erroneously concluded that an exception added to R.C. 5717.01 by 2002 Am.Sub.H.B. No. 126, which prohibits a school board from appealing a board of revision's decision with respect to property the school board does not own or lease, applied to these cases, in which the underlying complaints were filed with the board of revision prior to the effective date of H.B. 126. The newly added exception in R.C. 5717.01, upon which the BTA relied, applies only to appeals from a board of revision's decision on an \original complaint\ or \counter-complaint\ filed after the effective date of H.B. 126. Therefore, the exception does not preclude the appellants from maintaining their appeals to the BTA.