L.J. Smith, Inc. v. Harrison Cty. Bd. of Revision (Slip Opinion)

{¶ 1} In this appeal, we confront the most basic jurisdictional question that a real-property-valuation case can present: Was a complaint actually filed with the board of revision? Even though the board ordered a change in property valuations for tax year 2009, the board did not certify a transcript showing the filing of the complaint. Nor can the taxpayer produce a file-stamped copy of the complaint. The burden of proof on the issue of filing is upon the property owner as the proponent of jurisdiction. Because the property owner failed to show proof of filing of the complaint, the Board of…