B.O.E., the Whitehall v. Franklin Cty. Bd., Unpublished Decision (3-19-2002)

OPINION

Appellees-appellants, Buckwheat, Ltd. ("Buckwheat") and Candida, Ltd. ("Candida"), appeal from a judgment of the Board of Tax Appeals ("BTA") that concluded a complaint filed on behalf of Buckwheat and Candida before the Franklin County Board of Revision ("FCBOR") was insufficient to invoke the FCBOR's jurisdiction. Accordingly, the BTA granted a motion to dismiss and remanded the matter to the FCBOR with instructions to dismiss the complaint and reinstate values determined by the Franklin County auditor.

On March 31, 1997, Buckwheat and Candida, limited liability companies, filed an…