Diley Ridge Med. Ctr. v. Fairfield Cty. Bd. of Revision (Slip Opinion)

{¶ 1} This real-property-valuation case concerns the tax-year-2010 valuation of a medical office building. The complaint was filed by appellant, Canal Winchester MOB, L.L.C. (“MOB”), which identified itself on the complaint as “ground lessee” of the property. After appellee Fairfield County Board of Revision (“BOR”) retained the auditor’s valuation, MOB, together with the record owner of the property at issue, Diley Ridge Medical Center, appealed to the Board of Tax Appeals (“BTA”). At no time was the issue of MOB’s standing to file the complaint raised before the issuance of the BTA’s…