Kohl's Illinois, Inc. v. Marion Cty. Bd. of Revision (Slip Opinion)

{¶ 1} In this appeal, we review the holding of the Marion County Board of Revision (“BOR”) and the Board of Tax Appeals (“BTA”) that the complaint filed by the property owner (Kohl’s Illinois, Inc. or Kohl’s Department Stores, Inc., referred to as “Kohl’s”) was “void” because the property at issue was subject to a tax-increment-financing (“TIF”) agreement that contained a covenant prohibiting the filing of a complaint. We conclude that any bar to the complaint that arises from the TIF agreement is not a jurisdictional restriction and that, as a result, the beneficiaries of the covenant had…