Molly Co. Ltd. v. Cuyaohga Cty. Bd. of Revision (Slip Opinion)

*1186 *138 {¶ 1} The property at issue in this case was the subject of a 2011 valuation complaint filed by the owner, appellant, Molly Company Ltd., now known as Molly Company, L.L.C. Appellee Cuyahoga County Board of Revision ("BOR") issued its decision on the 2011 complaint more than 90 days after it was filed, and the matter was not finally resolved until January 2014, after an appeal to the Board of Tax Appeals ("BTA"). "Pursuant to R.C. 5715.19(D), if a taxpayer already has a complaint under review regarding a particular parcel and a board of revision does not determine that complaint within 90…