State ex rel. Rolling Hills Local School District Board of Education v. Brown

Appellees argue that Rolling Hills could file a complaint under R.C. 5715.19 to challenge the assessment of these parcels and, therefore, have an adequate remedy at law. Rolling Hills replies that this statute is not as broad as appellees maintain. It contends that a board of education may contest only the current value of the property under the statute. We agree with appellees.

R.C. 5713.01 authorizes the county auditor to assess all real estate in his county. Under the statute, the auditor views and appraises each lot or parcel and places the correct value of each property on his tax list…