Lakeside Avenue Ltd. Partnership v. Cuyahoga County Board of Revision

I write separately to distinguish the case at bar from Worthington City School Dish Bd. of Edn. v. Franklin Cty. Bd. of Revision (1999), 85 Ohio St.3d 156, 707 N.E.2d 499, decided today, in which I dissented in part. In Worthington, my disagreement was because I would have found that if a taxpayer representing himself or herself has the right to file a complaint, as indicated by Sharon Village Ltd. v. Licking Cty. Bd. of Revision (1997), 78 Ohio St.3d 479, 678 N.E.2d 932, so should a board of education and a corporation representing themselves in a pro se capacity, because they fall within…