Olmsted Falls Village Ass'n v. Cuyahoga County Board of Revision

We reverse the BTA’s decision and remand this matter to the BTA because the BTA based its decision on evidence that did not value the property as of the tax lien date.

R.C. 5715.19(A)(1)(d) authorizes a property owner to file complaints with a board of revision against determinations made by the county auditor concerning the true value of the owner’s property. According to R.C. 5715.19(D), “[t]he determination of any such complaint shall relate back to the date when the lien for taxes * * * for the current year attached * * *.” The lien for taxes for each year attaches on the first day of…