Nucorp, Inc. v. Montgomery County Board of Revision

The issue presented is whether failure to comply with the 45-day requirement contained on DTE Form 1 for the filing of supplemental information is a jurisdictional defect.

While this court has never spoken directly to this issue, it has held that BTA Form 1, the predecessor to DTE Form 1, “ * * * represents a lawful interpretation of the minimal, data requirements of R. C. 5715.19 and 5715.13,” Stanjim Co. v. Bd. of Revision (1974), 38 Ohio St. 2d 233, 236. Such form had to be fully completed by any taxpayer who desired to have the assessed value of property reduced, and failure to do so was…