Avon Lake City School District v. Limbach

Appellants present two propositions of law. In the first, appellants contend that R.C. 5717.02 confers jurisdiction upon the BTA to hear a school district’s appeal from the valuation of personal property, and apportionment of the taxable value thereof, of a utility company. Second, appellants argue that the dismissals by the BTA deprive them of their right to due process of law under the Ohio and federal Constitutions. Appellees respond that the BTA’s decisions were correct concerning standing, and that a school board is not protected by the constitutional provisions which it asserts.

A…