Soyko Kulchystsky, L.L.C. v. Cuyahoga Cty. Bd. of Revision (Slip Opinion)

{¶ 1} In this real-property-valuation case, the taxpayer, Soyko Kulchystsky, L.L.C., now known as House Under the Green Bottle, L.L.C. (“Soyko”), filed a complaint for tax year 2011 after it had previously filed a complaint for tax year 2010. Those two tax years were part of the same “interim period” between the 2009 update and the 2012 reappraisal in Cuyahoga County. R.C. 5715.19(A)(2) generally prohibits the filing of a second complaint within the same interim period, subject to certain exceptions. In this appeal, we confront the question whether one of those exceptions applies.

{¶ 2} Soyko…