Columbus City School District Board of Education v. Franklin County Board of Revision

{¶ 1} This cause is pending before the court as an appeal from the Board of Tax Appeals (“BTA”). Appellee Columbus City School District Board of Education (“BOE”) has filed a motion to dismiss, asserting that the appellant, 2100 Maple Canyon Plaza, L.L.C., failed to properly invoke the jurisdiction of this court.

{¶2} In Olympic Steel, Inc. v. Cuyahoga Cty. Bd. of Revision, 110 Ohio St.3d 1242, 2006-Ohio-4091, 852 N.E.2d 178, we held that the service requirement set forth in the sixth paragraph of R.C. 5717.04 is mandatory and jurisdictional and that failure to comply requires dismissal of the…