Prairie Winds Apartments 1, LLC v. Stark Cnty. Bd. of Comm'rs

[¶ 1] Prairie Winds Apartments 1, LLC, Prairie Winds Apartments 2, LLC, DAB, LLC, and Roers Development, Inc., appeal after the district court dismissed their appeals from the Stark County Board of Commissioners' denial of their applications for abatements or refunds of property taxes. On appeal, Prairie Winds Apartments 1 & 2, DAB, and Roers Development argue the district court erred by dismissing their appeals for lack of subject matter jurisdiction and that service upon the state tax commissioner within thirty days is not a jurisdictional requirement. We summarily affirm the district…