Groveport Madison Local Schools Board of Education v. Franklin County Board of Revision

{¶ 1} This case concerns the 2008 tax-year valuation of real property in Franklin County, Ohio. The Franklin County Board of Revision (“BOR”) reduced the auditor’s valuation of the property in response to a valuation complaint, but on appeal, the Board of Tax Appeals (“BTA”) remanded with instructions that the BOR dismiss the valuation complaint for lack of jurisdiction because the complaint misidentified the owner of the subject property. A successor owner of the property now argues that the BTA erred in concluding that the BOR lacked jurisdiction. We agree. Therefore, we reverse and remand…