Gammarino v. Hamilton County Board of Revision

The decision of the BTA is unreasonable and unlawful and it is reversed.

R.C. 5715.19(A)(2) prohibits a person from filing a complaint as to the valuation of property if the person “filed a complaint against the valuation * * * for any prior tax year in the same interim period, unless the person * * * alleges that the valuation * * * should be changed due to one or more of the following circumstances that occurred after the tax lien date for the tax year for which the prior complaint was filed and that the circumstances were not taken into consideration with respect to the prior complaint:

“(a)…