Columbus City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion)
Case Details
- Judge(s)
- Per Curiam
- Status — whether other courts must follow this ruling
- Published
- Procedural Posture — the stage the case had reached
- appeal
Related Laws
No specific laws identified for this ruling.
Outcome
The Ohio Supreme Court reversed the Board of Tax Appeals' decision and found that the property owner's complaint was jurisdictionally defective because it failed to establish that the person signing the complaint was an authorized officer, salaried employee, partner, or member of the limited liability company, as required by statute.
Excerpt
Taxation-Real-property valuation-Jurisdiction-R.C. 5715.19(A)(1)-Limited-liability company failed to establish that its complaint was signed by an officer, salaried employee, partner, or member and therefore failed to meet its burden to establish that the board of revision had jurisdiction over its complaint.
What This Ruling Means
This summary was generated to explain the ruling in plain English and is not legal advice.
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