Toledo Public Schools Board of Education v. Lucas County Board of Revision

{¶ 1} Michaelmas Manor, an Ohio Limited Partnership (“Michaelmas”), and Vistula Management Company (“Vistula”) appeal from a decision of the Board of Tax Appeals (“BTA”) that found that Vistula’s valuation complaint was jurisdictionally defective. 1 Vistula manages Michaelmas Manor’s subsidized housing for the elderly. The BTA determined that Vistula “did not identify itself as a representative of the owner, but identified itself as an independent complainant.” Because, apart from its relationship to the property owner, Vistula could not demonstrate any statutory authority to file the…