Snavely v. Erie County Board of Revision

Appellants contend that the BTA’s reversal of the BOR decision was inconsistent with our decision in LCL Income Properties v. Rhodes (1995), 71 Ohio St.3d 652, 646 N.E.2d 1108. We disagree.

*502In LCL Income Properties this court affirmed the dismissal of a real property valuation complaint by a board of revision when no one appeared at the hearing on behalf of the taxpayer seeking a decrease in value. Our decision in LCL Income Properties was an extension of, and based upon, our prior decision in Swetland Co. v. Evatt (1941), 139 Ohio St. 6, 21 O.O. 511, 37 N.E.2d 601, where in paragraph nine of…