Griffith v. Cuyahoga County Board of Revision

Stanjim was decided by this court on June 12, 1974, which was after taxpayers filed the complaint forms herein, but prior to dismissal of such complaints by the board of revision. Stanjim, at page 235, decided affirmatively that “full compliance with R. C. 5715.19 and 5715.13 is necessary before a county board of revision is empowered to act on the merits of a claim.” Stanjim further recognized the authority of the Board of Tax Appeals to promulgate forms reflecting the data requirements of R. C. 5715.19 and 5715.13, and held, at page 236, as we do here, that subject forms represent “a lawful…