Oberlin Manor, Ltd. v. Lorain County Board of Revision

The decision of the BTA is unreasonable and unlawful and it is reversed.

Tax year 1982 was the first year of a triennial update in Lorain. County, Ohio. In Wolf, supra, 1979 was the first year of a triennial update. There we said: “Under R.C. 5715.19(D), the original complaint becomes a carry-over complaint until it is finally determined. Therefore, tax years 1980 and 1981 were at issue before the BTA, along with tax year 1979.” Wolf, supra, 11 Ohio St.3d at 207, 11 OBR at 525, 465 N.E.2d at 52.

“ * * * Liability for taxes and recoupment charges for such year and each succeeding year until the…