MDM Holdings, Inc. v. Cuyahoga County Board of Revision

The Supreme Court reversed the decision of the Board of Tax Appeals (BTA) concluding that Taxpayer’s challenge to the taxable value assigned to its property for tax year 2012 was barred because taxpayer waited too long to notify the Board of Revision (BOR) that it wished to pursue a continuing complaint for tax year 2012. Taxpayer did not file a new complaint for the 2012 tax year but, rather, relied upon the continuing-complaint jurisdiction provided for in Ohio Rev. Code 5715.19(D). The Supreme Court held that the time limitation imposed by the BTA was contrary to the plain language of Ohio Rev. Code 5715.19(D) and that, under the statute, the BOR had continuing-complaint jurisdiction to consider Taxpayer’s request for tax year 2012. View "MDM Holdings, Inc. v. Cuyahoga County Board of Revision" on Justia Law