Great Northern Partnership v. Cuyahoga Co. Bd. of Revision

Plaintiff Great Northern Partnership (hereafter referred to as "GNP") appeals from the dismissal of its tax appeal. As we find that GNP failed to timely meet the mandatory, jurisdictional requirements for perfecting its appeal, we affirm.

I

On March 31, 1987, the City of North Olmsted and the North Olmsted Board of Education (collectively referred to hereafter as "North Olmsted") filed a complaint with the Cuyahoga County Board of Revision (hereafter referred to as the "Board"), seeking an increase in the taxable value of Great Northern Mall. In response, GNP filed a counter-complaint which…