HK New Plan Exchange Property Owner II, L.L.C. v. Hamilton County Board of Revision

{¶ 1} This case is pending as an appeal as of right from the Board of Tax Appeals (“BTA”) pursuant to R.C. 5717.04. Appellee HK New Plan Exchange Property Owner II, L.L.C. (“HK New Plan”) has moved to dismiss for lack of jurisdiction on two grounds. We find that neither ground has merit.

{¶ 2} First, HK New Plan asserts that the appellant, Cincinnati City School District Board of Education (“BOE”), failed to join and serve the Tax Commissioner as an appellee in this matter. In opposing the motion, the BOE has shown that it served the Tax Commissioner with the notice of appeal. We have held…