Licking Heights Local Schools Board of Education v. Franklin County Board of Revision

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The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) adopting the property value stated in an appraisal report presented by the Licking Heights Local Schools Board of Education (BOE), holding that the property owner’s jurisdictional challenges to the decision below were unavailing.On appeal, the property owner argued (1) its withdrawal of the complaint it originally filed for tax year 2011 deprived the Franklin County Board of Revision (BOR) of jurisdiction to proceed on the BOE’s countercomplaint; and (2) the BOR’s jurisdiction was limited to consideration of the land value because the property owner’s original complaint contested the land value and not the value of improvements. The Supreme Court disagreed, holding (1) the voluntary dismissal of a complaint filed under Ohio Rev. Code 5715.19(A) does not retroactively invalidate a complaint filed under section 5715.19(B); and (2) the administrative tribunals’ jurisdiction under the BOE’s complaint was not limited to determining land value. View "Licking Heights Local Schools Board of Education v. Franklin County Board of Revision" on Justia Law