Novita Industries, L.L.C. v. Lorain Cty. Bd. of Revision (Slip Opinion)

*58 {¶ 1} In this property-tax appeal, we address the "continuing-complaint" jurisdiction of appellee Lorain County Board of Revision ("BOR") over the value of a property for tax years 2012, 2013, and 2014. The taxpayer and property owner, appellant and cross-appellee, Novita Industries, L.L.C., sought a reduction from the value determined by the Lorain County auditor for those three years by asserting a continuing complaint. Novita predicated its claim on its originally filed complaint, which had challenged the property valuation for tax year 2009; that complaint was finally determined in 2014,…