Novita Industries, L.L.C. v. Lorain Cty. Bd. of Revision (Slip Opinion)

Citations

• 2018 Ohio 2023
• 100 N.E.3d 387
• 153 Ohio St. 3d 57

Syllabus

Taxation—Real-property valuation—R.C. 5715.19(D)—Requirement that proposed value be set forth applies to filing original complaints but not to invoking continuing-complaint jurisdiction of a county board of revision—Property owner properly invoked continuing-complaint jurisdiction of board of revision over owner's challenge to county auditor's valuation of subject property for tax year 2014—Board of Tax Appeals' decision reversed to extent it refused to exercise jurisdiction over property's 2014 value—Board of Tax Appeals ordered to assign aggregate value of $750,000 to parcels at issues for tax years 2012, 2013, and 2014, and to allocate that value to the individual parcels.