Specialty Restaurants Corp. v. Cuyahoga County Board of Revision

{¶ 1} The city of Cleveland and Specialty Restaurants Corporation, as the owner and lessee respectively (collectively, “Specialty”), filed a complaint against the valuation of real property with the Cuyahoga County Board of Revision (“BOR”) for tax year 1998. Shortly after Specialty filed its complaint, it requested the BOR to allow it to withdraw the complaint, and the BOR granted the request.

{¶ 2} Specialty filed another valuation complaint for the same property for tax year 1999. Specialty did not give notice of any of the four circumstances set forth in R.C. 5715.19(A)(2) and listed on…