S&B Dickinson Apartments I, LLC v. Stark County Board of Commissioners

Crothers, Justice.

[¶1] S & B Dickinson Apartments I, LLC, and Dickinson Properties, LLC, appeal a judgment affirming the Stark County Board of Commissioners' denial of their requests for an abatement of property taxes for the year 2016. We conclude the district court did not have jurisdiction and the appeals should have been dismissed because the statutory requirements for perfecting an appeal were not followed. We reverse and remand for entry of judgment dismissing the appeals.

I

[¶2] S & B owns the Sierra Ridge apartment complex in Dickinson. Dickinson Properties owns the Microtel Inn &…