Ginter v. Auglaize County Board of Revision

{¶ 1} This case concerns the discretionary authority of boards of revision to dismiss a valuation complaint for failure to prosecute based on the complainant’s failure to attend the scheduled hearing of the board. We conclude that boards of revision do not. have that authority, and we hold that a board of revision must make a determination of value whenever a complaint properly invokes its jurisdiction. Accordingly, we vacate the Board of Tax Appeals’ (“BTA’s”) decision and remand the cause to the Auglaize County Board of Revision for further proceedings.

Factual and Procedural Background

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