Middleton v. Cuyahoga County Board of Revision

Middleton argues that R.C. 5715.19 renders one who files a complaint seeking a decrease in the valuation of a property owned by another to be “a party affected” under R.C. 5715.13 and able to file a complaint to decrease the value of property owned by the other taxpayer. Appellees counter that Middleton has no interest in reducing the value of the instant property, is not a party affected, and, consequently, lacks standing to seek a reduction in the value of this property.

R.C. 5715.19(A)(1) provides that “[a]ny person owning taxable real property in the county or in a taxing district with…