Groveport Madison Local Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion)

{¶ 1} This case involves procedural irregularities following an appeal of the valuation of an apartment complex. In March 2007, after a complaint by the property owner, the Franklin County Board of Revision (“BOR”) reduced the subject property’s tax-year-2005 value by $936,600. In October 2011—more than four years later—appellee Groveport Madison Local Schools Board of Education (“BOE”) appealed to the Board of Tax Appeals (“BTA”). The substantial delay resulted from the BOR’s failure to certify its decision to the BOE. No party opposed the appeal, and the BTA reinstated the auditor’s…