Cincinnati School District Board of Education v. Hamilton County Board of Revision

The BOE contends that the BTA had no authority to set aside the BOR’s order of August 18,1997. We agree.

A timely complaint against the valuation of the property was filed by the BOE seeking an increase in taxable value of $151,900 for tax year 1996. R.C. 5715.19(B) provides that when a complaint is filed by someone other than the owner and the amount of the stated undervaluation is at least $17,500 the auditor is to give notice of the complaint to the property owner. R.C. 5715.19(B) further provides that within thirty days after receiving the notice the property owner may file a complaint…