2200 Carnegie, L.L.C. v. Cuyahoga County Board of Revision

{¶ 1} When a complaint has been filed that contests the county auditor’s valuation of a particular parcel, and when that complaint asks for a value increase or reduction of $17,500 or more, R.C. 5715.19(B) requires that “[wjithin thirty days after the last date such complaints may be filed, the auditor shall give notice of [the] complaint” to the other affected party that did not file the complaint — be it the property owner or the board of education. That notice affords the recipient the opportunity to file a countercomplaint and make itself a party to the proceedings. Id. This case presents…