Otr v. Brd. of Rev. of Hamilton C., Ohio, Unpublished Decision (6-30-2000)

DECISION.

In this administrative appeal, we must determine whether the trial court abused its discretion in reversing the Hamilton County Board of Revision's (BOR) determination that appellee OTR was barred from challenging the auditor's valuation of its real property for the tax year 1997. Because we conclude that the trial court did not abuse its discretion, we affirm its judgment.

FACTS AND PROCEEDINGS

From late 1987 until April 1, 1997, OTR and Atrium Two Development Co. (Atrium Two) were co-owners of the Atrium Two office building located in downtown Cincinnati, with OTR having an undivided…