MDM Holdings, Inc. v. Cuyahoga Cnty. Bd. of Revision

*555{¶ 1} This appeal involves a taxpayer's challenge to the taxable value assigned to its property for tax year 2012. The taxpayer did not file a new complaint for the 2012 tax year, but rather relied upon the continuing-complaint jurisdiction provided for in R.C. 5715.19(D). The Board of Tax Appeals held that the claim was barred because the taxpayer waited too long to notify the board of revision that it wished to pursue a continuing complaint for tax year 2012. We reverse. The time limitation imposed by the BTA is contrary to the plain language of R.C. 5715.19(D).

BACKGROUND

{¶ 2} On March 5,…