Legal Opinion

C.I.A. Properties v. Cuyahoga Cty. Aud.

Ohio Supreme Court

Decided July 26, 2000No. 1999-1326PublishedCited by 1 opinion

1Opinion of the Court

[This opinion has been published in Ohio Official Reports at 89 Ohio St.3d 363.] C.I.A. PROPERTIES, APPELLANT, v. CUYAHOGA COUNTY AUDITOR ET AL., APPELLEES. [Cite as C.I.A. Properties v. Cuyahoga Cty. Aud.,

2000-Ohio-192.] Taxation—Real property valuation—When complaint filed with board of revision pursuant to former R.C. 5715.19(A) is dismissed because it is jurisdictionally defective, a counter-complaint filed pursuant to R.C. 5715.19(B) must also be dismissed. When a complaint filed with a board of revision pursuant to former R.C. 5715.19(A) is dismissed because it is jurisdictionally…

2Cases cited6 opinions

  1. Sharon Village Ltd. v. Licking County Board of RevisionOhio Supreme Court · 1997
  2. Sharon Village Ltd. v. Licking Cty. Bd. of RevisionOhio Supreme Court · 1997
  3. South Euclid/Lyndhurst Board of Education v. Cuyahoga County Board of RevisionOhio Supreme Court · 1996
  4. Worthington City School Dist. Bd. of Edn. v. Franklin Cty. Bd. of RevisionOhio Supreme Court · 1999
  5. Elkem Metals Co., L.P. v. Washington Cty. Bd. of RevisionOhio Supreme Court · 1998

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3Cited by1 opinion

  1. Cincinnati School Dist. Bd. of Edn. v. Hamilton Cty. Bd. of RevisionOhio Supreme Court · 2001

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