Coventry Towers, Inc. v. City of Strongsville

Appellant’s first and third propositions of law question the Board of Tax Appeals’ admission and use of the revised appraisal and valuation analysis prepared by Canitia. First, appellant contends that R.C. 5715.19(G) precludes the admission of such evidence. R.C. 5715.19(G) provides:

“A complainant shall provide to the board of revision all information or evidence within his knowledge or possession that affects the real property that is the subject of his complaint. A complainant who fails to provide such information or evidence is precluded from introducing it on appeal to the board of tax…