Life Path Partners, Ltd. v. Cuyahoga County Board of Revision

The Supreme Court reversed the decision of the Board of Tax Appeals (BTA) affirming the decision of the Cuyahoga County Board of Revision (BOR) dismissing the complaint filed by Life Path Partners, Ltd. seeking to challenge the valuation of its property for tax year 2012 under the continuing complaint provision in Ohio Rev. Code 5715.19(D), which provides an exception to the requirement that a taxpayer protesting the valuation of property must file a complaint by march 31 of the year succeeding the tax year in question. The BOR dismissed the case because Life Path had not asked it to exercise its continuing-complaint jurisdiction prior to the deadline that would have applied if Life Path had filed a new complaint challenging the 2012 valuation. The Supreme Court reversed the BTA’s decision affirming the BOR’s dismissal, holding that Life Path properly invoked the BOR’s continuing- complaint jurisdiction pursuant to section 5715.19(D). View "Life Path Partners, Ltd. v. Cuyahoga County Board of Revision" on Justia Law