Columbia Toledo Corp. v. Lucas County Board of Revision

The statute in question, R.C. 5715.19(A)(2), provides:

*362“No person, board, or officer shall file a complaint against the valuation or assessment of any parcel that appears on the tax list if it filed a- complaint against the valuation or assessment of that parcel for any prior tax year in the same interim period, unless the person, board, or officer alleges that the valuation or assessment should be changed due to one or more of the following circumstances that occurred after the tax lien date for the tax year for which the prior complaint was filed and that the circumstances were not taken…