Julia Realty, Ltd. v. Cuyahoga County Board of Revision

The Board of Tax Appeals (BTA) acted reasonably and lawfully in applying collateral estoppel to Appellant’s continuing complaint for tax years 2013 and 2014.Appellant, the owner of the real property at issue in this case, filed an original complaint for tax year 2012, asserting that the purchase price constituted the property’s true value. The county board of revision (BOR) and the BTA retained the fiscal officer’s valuation, concluding that the sale was not at arm’s length. Appellant then invoked the BOR’s continuing-complaint jurisdiction for tax years 2013 and 2014. The BOR retained the original value for tax years 2013 and 2014. On appeal, the BTA held that the doctrine of collateral estoppel applied, barring Appellant from relitigating the arm’s-length-sale issue on the continuing complaint. The Supreme Court affirmed, holding that the BTA properly applied collateral estoppel. View "Julia Realty, Ltd. v. Cuyahoga County Board of Revision" on Justia Law