Public Square Tower One v. Cuyahoga County Board of Revision

In three separate rulings, the board of revision increased the tax value for properties sold during the year for which it made that change. In each case, a board of education filed the valuation complaints. Each new valuation reflected the price which the landowner paid for that property. The landowners appealed those rulings to the common pleas court. They argued that the complaints were jurisdictionally defective because they did not identify the former owners who held title at the beginning of that year. Three different judges considered that contention and reached different conclusions.

For…