Rock City Church v. Franklin Cty. Bd. of Revision

Citations

• 2023 Ohio 1339

Syllabus

The Ohio Board of Tax Appeals did not err by affirming the Franklin County Board of Revision's decision dismissing a CAUV recoupment charge complaint as untimely filed. Emergency legislation enacted in March 2020 tolled \time limitations\ but the statutory requirement that a CAUV recoupment charge complaint be filed by March 31 was a deadline rather than a time limitation and therefore was not tolled by the legislation.