Society National Bank v. Wood County Board of Revision

Society contends that it met all the requirements of R.C. 5715.13 and 5715.19, and therefore had standing to file a complaint for a decrease in the valuation of the real property. We disagree.

The two statutes of primary importance when considering the standing of a party to file a complaint for a decrease in valuation with a board of revision are R.C. 5715.19 and 5715.13.

R.C. 5715.19(A)(1) provides:

*403“Any person owning taxable real property in the county or in a taxing district with territory in the county * * * may file such a complaint regarding any such determination affecting any real…