Cincinnati School District Board of Education v. Hamilton County Board of Revision

The school board’s contention is that the BTA erred in not carrying forward the 1989 valuation to the 1990 tax year. The school board further contends that the valuation established for the 1989 tax year must be carried forward until another value is established at the next sexennial reappraisal.

*641Grandin contends that, because 1990 was the first year of a triennial period, it was entitled to file a new complaint. Grandin further contends that when it filed a new complaint for tax year 1990, the BOR was required to establish a true value based on the determination of that complaint, and the BOR…