Fogg-Akron Associates, L.P. v. Summit County Board of Revision

{¶ 1} Appellant, Fogg-Akron Associates, L.P. (“Fogg” or “owner”), appeals from a decision of the Board of Tax Appeals (“BTA”) concerning the tax-year-2005 update to the value of Fogg’s property. The BTA rejected Fogg’s challenge to the update and adopted the board of revision’s valuation of the property. Because Fogg has not presented an adequate jurisdictional or evidentiary basis for relief, we affirm the BTA’s decision.

Facts

{¶ 2} On March 30, 2006, Fogg filed a complaint against the tax-year-2005 valuation of a 5.93-acre parcel that Fogg owns in Summit County. The parcel is improved with…