Licking Hts. Local Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion)

*157 {¶ 1} This is a real-property-tax case on appeal from a decision of the Board of Tax Appeals ("BTA"), in which the BTA adopted the property value stated in an appraisal report presented by appellee Licking Heights Local Schools Board of Education ("BOE"). On appeal, the property owner, appellant, CK at Broad, L.L.C./CK Property Group, L.L.C. ("CK at Broad"), raises two jurisdictional challenges to the decision below. CK at Broad argues that its withdrawal of the complaint it originally filed for tax year 2011 deprived appellee Franklin County Board of Revision ("BOR") of jurisdiction to…