Columbus City Schools Board of Education v. Franklin County Board of Revision

In this real-property valuation case, the Supreme Court reversed the decision of the Board of Tax Appeals (BTA) that San Diego Real Estate Investments, LLC’s (SD REI) complaint seeking to reduce the county auditor’s tax-year-2010 valuation of the subject property was jurisdictionally valid.SD REI’s complaint alleged that the value of the subject property should be reduced from $90,400 to $26,000. The Board of Revision (BOR) reduced the property’s value to $26,000 for tax year 2010. The Board of Education (BOE) appealed to the BTA. Thereafter, the BOE requested that the BTA remand the matter to the BOR with instructions to dismiss the complaint and reinstate the auditor’s valuation, asserting that SD REI’s complaint failed to invoke the BOR’s jurisdiction because the complaint was filed by an individual lacking the requisite authority. The BTA denied the request and ruled that the property’s value should be $26,000 for tax years 2010 through 2013. The Supreme Court reversed and remanded the cause to the BTA with instructions to dismiss the complaint, holding that the complaint was jurisdictionally defective. View "Columbus City Schools Board of Education v. Franklin County Board of Revision" on Justia Law