Cincinnati School Dist. Bd. of Edn. v. Hamilton Cty. Bd. of Revision

[This decision has been published in Ohio Official Reports at 91 Ohio St.3d 308.] BOARD OF EDUCATION OF THE CINCINNATI SCHOOL DISTRICT, APPELLANT, v. HAMILTON COUNTY BOARD OF REVISION ; MIRGE CORPORATION, APPELLEE. [Cite as Cincinnati School Dist. Bd. of Edn. v. Hamilton Cty. Bd. of Revision,

2001-Ohio-46.] Taxation—Real property valuation—Valuation complaint has been “prepared and filed” by an attorney for purposes of determining whether jurisdiction has vested in a county board of revision, as contemplated by Sharon Village Ltd. v. Licking Cty. Bd. of Revision, when—R.C. 5715.19, as amended…