Kalmbach Wagner Swine Research Farm v. Board of Revision

Appellants argue that, under Stanjim Co. v. Mahoning Cty. Bd. of Revision (1974), 38 Ohio St.2d 233, 67 O.O.2d 296, 313 N.E.2d 14, the BOR can require a complainant to submit an income and expense statement if the *321complainant is an owner of income-producing property seeking a reduction in property value. Appellants further maintain that the BOR may dismiss the complaint if the complainant refuses to submit such data. Kalmbach replies that the BOR may not dismiss its complaint because Kalmbach has timely filed its complaint, appeared at all hearings, and provided evidence supporting its…