Northridge Local Schools Bd. of Edn. v. Montgomery Cty. Bd. of Revision

Citations

• 2022 Ohio 495

Syllabus

The Ohio Board of Tax Appeals' decision that 2020 Am.Sub.H.B. 197, the COVID-19 emergency relief statute, as enacted, did not toll the March 31 deadline for filing a property valuation complaint under R.C. 5717.15(A)(1) was reasonable and lawful. Equitable estoppel did not apply to extend the filing deadline. Judgment affirmed.