Lakeside Avenue Ltd. Partnership v. Cuyahoga County Board of Revision

In Sharon Village Ltd. v. Licking Cty. Bd. of Revision (1997), 78 Ohio St.3d 479, 678 N.E.2d 932, syllabus, we held that the preparation and filing of a real property valuation complaint with a board of revision on behalf of a taxpayer constituted the practice of law. Because the tax agent who prepared and filed the complaint in Sharon Village was not an attorney, we affirmed the BTA’s decision that the board of revision lacked jurisdiction to hear the complaint.

Lakeside contends that Sharon Village does not apply to this matter because the complaint was signed by a partner and owner of the…