Sheldon Road Associates, L.L.C. v. Cuyahoga County Board of Revision

{¶ 1} In this appeal, we confront an issue of the jurisdiction of county boards of revision. When a county auditor substantially increases the valuation of property for the preceding tax year after the statutory deadline for challenging that year’s assessment and then carries forward that same increased value for the current year, does the filing of a timely complaint for the current tax year also confer jurisdiction on the board of revision to consider the preceding year’s valuation? We hold that the board of revision in this case not only had jurisdiction to consider the carried-forward…