Legal Opinion
Oak Hills Local School District Board of Education v. Hamilton County Board of Revision
Ohio Supreme Court
Decided December 6, 2012No. 2012-0383PublishedCited by 3 opinions
1Per curiam
{¶ 1} This ease presents a “race to the courthouse” in a real-property tax-valuation case. On October 10, 2011, the Hamilton County Board of Revision (“BOR”) issued a decision that ordered reductions in the valuation of property owned by Western Hills Country Club. The Oak Hills Local School District Board of Education (“school board”) attempted to appeal that decision to the Board of Tax Appeals (“BTA”) by sending the appropriate notices by certified mail on October 14. On that same date, Western Hills physically presented its notices of appeal to the common pleas court and the BOR.
{¶ 2} The…
2Cases cited6 opinions
- Utility Service Partners, Inc. v. Public Utilities CommissionOhio Supreme Court · 2009
- In re Application of Columbus S. Power Co.Ohio Supreme Court · 2011
- Tower City Properties v. Cuyahoga County Board of RevisionOhio Supreme Court · 1990
- National Church Residence v. Licking County Board of RevisionOhio Supreme Court · 1995
- Bay Mechanical & Electrical Corp. v. TestaOhio Supreme Court · 2012
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Marysville Exempted Village School District Board of Education v. Union County Board of RevisionOhio Supreme Court · 2013
- Van De Hey v. Ashtabula Cty. Aud.Ohio Court of Appeals · 2023
- M&F Lexington, L.L.C. v. Franklin Cty. Bd. of RevisionOhio Court of Appeals · 2019