Harp v. Cope United Methodist Home

This case turns on the extent to which R. C. 5715.27 may be utilized by the appellant to obtain a review of a decision by the Board of Tax Appeals to exempt certain of the appellee’s real property from taxation.

R. C. 5715.27 states:

“Any person, board, or officer authorized by Section 5715.19 of the Revised Code to file complaints with the county board of revision may complain to the Board of Tax Appeals at any time prior to the thirty-first day of December in any year of the determination of a county auditor as to the liability of any property to taxation in that year, or its exemption…