Williams v. Cuyahoga Cty. Bd. of Revision

Citations

• 2022 Ohio 3817

Syllabus

Tax appeal validity of appraiser-filed tax valuation complaint failure to prosecute mootness. The BOR exercised its jurisdiction over the tax valuation complaint pursuant to R.C. 5715.19, and the property owners' appeal to the BTA was dismissed for failure to prosecute. As such, the issue presented on appeal by the county appellants regarding the validity of a tax valuation complaint prepared and filed by an appraiser is moot.