Victoria Plaza Ltd. Liability Co. v. Cuyahoga County Board of Revision

The BOE primarily argues that Company, despite having an equitable interest in the property, does not have standing to file a valuation complaint as an owner, contending that the owner must hold legal title to the property. Company responds that, first, it had sufficient ownership interest, an equitable interest, to have standing to file the complaint. Second, it maintains that the complaint satisfies the standing requirement because the complaint listed Company and Partnership as the owner of the property, each of which, at some point, owned the property.

We conclude that the holder of an…