1495 Jaeger L.L.C. v. Cuyahoga County Board of Revision

{¶ 1} In this appeal, 1495 Jaeger L.L.C. (“Jaeger”) challenges the denial by the Board of Tax Appeals (“BTA”) of a motion through which Jaeger sought to carry forward a stipulated value for tax year 2008 to subsequent tax years. On February 1, 2011, the BTA issued a dispositive order that adopted a property value that had been stipulated by the parties for tax year 2008. On July 11, 2011, Jaeger filed its motion for an additional BTA order that would require that the stipulated value be carried forward through tax year 2011.

{¶ 2} The BTA denied Jaeger’s motion on the grounds that it had no…