Cleveland Municipal School District Board of Education v. Cuyahoga County Board of Revision

{¶ 1} The question presented by this appeal is whether the Cuyahoga County Board of Revision (“BOR”) had jurisdiction over a complaint filed on June 27, 2000, to revise property valuations for a Cleveland office building for the tax years 1997 and 1998. We conclude that it did not. There is no statutory provision for such a complaint; appellant’s proposed extension of Columbus Bd. of Edn. v. Franklin Cty. Bd. of Revision (1999), 87 Ohio St.3d 305, 720 N.E.2d 517, to claim a continuation of an earlier complaint is unwarranted; and miseommunication of the type seen here can instead be resolved…