Roberts v. Clinton Cty. Aud., Ca2007-03-012 (2-11-2008)

OPINION

{¶ 1} Plaintiffs-appellants, Ralph and Terry Roberts, Roberts Development Corporation, RLR Investments, and Roby Roberts ("appellants"), appeal a decision of the Clinton County Court of Common Pleas dismissing their complaints against defendants-appellees, the Clinton County Auditor ("the auditor") and the Clinton County Board of Tax Revisions ("the BOR"), due to lack of jurisdiction. For the reasons outlined below, we reverse the decision of the trial court and remand.

{¶ 2} This case concerns the tax valuation of a number of parcels of real property located in Clinton County, Ohio…