Name Brand Furniture Warehouse, Inc. v. Cuyahoga County Board of Revision

A tenant agreed to pay the landlord all taxes for the leased property. The tenant’s corporate subtenant, who undertook to pay the tenant those taxes beyond a base amount, complained that the auditor had overvalued the property. The local board of education asserted that the auditor undervalued it. When the board of revision declined to change the valuation, the subtenant appealed to the common pleas court. The subtenant attached the challenged order, which identified the subtenant and the landowner, to its notice of appeal.

The board of education moved the common pleas court to dismiss, the…