City of North Olmsted v. Cuyahoga County Board of Revision

This court has held that only complainants before the board of revision have standing to appeal a determination by that body to the Board of Tax Appeals.1 Bd. of Edn. v. Bd. of Revision (1973), 34 Ohio St. 2d 231;2 Lindblom v. Bd. of Tax Appeals (1949), 151 Ohio St. 250. The issue remains in the instant cause, however, as to whether appellants were properly denied the status of complainants by the board of revision.

In order to qualify as a complainant, one must file a complaint within the time limit imposed by R. C. 5715.19. R. C. 5715.19 provides in part:

“A complaint against any…