Village Condominiums Owners Ass'n v. Montgomery County Board of Revision

{¶ 1} The issue presented for review on this appeal is whether a condominium owners’ association is the proper party to contest a county auditor’s tax assessment for the common areas of a condominium.

{¶ 2} The Village Condominiums Owners Association (“VCOA”) is a nonprofit corporation composed of the 31 condominium unit owners of Village Condominiums in the city of Vandalia, a suburban community approximately ten miles north of Dayton. The Declaration of Condominium Ownership states that VCOA was “organized to administer the Condominium Property in all respects, as provided in the Declaration…