Snider Crossing L.L.C. v. Warren Cty. Bd. of Rev.

Citations

• 2025 Ohio 3189

Syllabus

School district not required to prove jurisdictional prerequisites for property tax complaint at initial filing. Jurisdiction properly established where statutory requirements existed at filing and were confirmed through administrative proceedings. Board of Tax Appeals did not err in refusing to dismiss school district's property tax complaint where district presented appraiser testimony and documentation sufficient to support statutory jurisdictional allegations at board of revision level. Board of Tax Appeals did not err in finding school district met jurisdictional requirements where sale price exceeded statutory thresholds. Board of Tax Appeals did not err in finding entity transfer constituted qualifying \sale\ under property tax statute where LLC ownership transfer accomplished economic equivalent of real estate conveyance. Board of Tax Appeals did not err in allowing discovery to proceed during jurisdictional challenge where taxpayer failed to seek protective orders and school district had independently obtained transaction information through public sources.