Mason City School District Board of Education v. Warren County Board of Revision

{¶ 1} In this appeal from the Board of Tax Appeals (“BTA”), we consider the motion to dismiss filed by appellee Mason City School District Board of Education and the appeal filed by appellant, Squire Hill Properties II, L.L.C. Squire Hill advances four propositions of law:

1. The decision of the Board of Tax Appeals is a nullity because Squire Hill was denied due process in not being provided constitutionally required notice and an opportunity to be heard.

2. The decision of the Board of Tax Appeals must be reversed because the Board abused its discretion when it failed to continue the hearing…