Legal Opinion
Glyptis v. Cuyahoga Cty. Bd. of Revision (Slip Opinion)
Ohio Supreme Court
Decided April 17, 2018No. 2015-2014PublishedCited by 2 opinions
1Per curiam
*598 {¶ 1} In this property-tax appeal, we confront the question whether the "casualty-loss exception" to the general rule prohibiting successive valuation complaints within the same triennium, see R.C. 5715.19(A)(2)(b), permitted appellees George and Maria Glyptis to file a new valuation complaint for tax year 2013 even though they had already filed a complaint challenging the 2012 valuation of their property. Appellants, the Cuyahoga County Board of Revision ("BOR") and the Cuyahoga County fiscal officer (collectively, "the county"), contend that the Board of Tax Appeals ("BTA") erred by…
2Cases cited7 opinions
- Akron Centre Plaza Ltd. Liability Co. v. Summit County Board of RevisionOhio Supreme Court · 2010
- Dublin City Schools Board of Education v. Franklin County Board of RevisionOhio Supreme Court · 2013
- Dublin City Schools Board of Education v. Franklin County Board of RevisionOhio Supreme Court · 2014
- City of East Liverpool v. Columbiana County Budget CommissionOhio Supreme Court · 2007
- Olmsted Falls Village Ass'n v. Cuyahoga County Board of RevisionOhio Supreme Court · 1996
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Snider Crossing L.L.C. v. Warren Cty. Bd. of Rev.Ohio Court of Appeals · 2025
- Gillis v. Delaware Cty. Bd. of RevisionOhio Court of Appeals · 2026