Elkem Metals Co. v. Washington County Board of Revision

R.C. 5715.19(A)(2), provides:

“No person, board, or officer shall file a complaint against the valuation or assessment of any parcel that appears on the tax list if it filed a complaint against the valuation or assessment of that parcel for any prior tax year in the same interim period, unless the person, board, or officer alleges that the valuation or assessment should be changed due to one or more of the following circumstances * *

“(a) The property was sold in an arm’s length transaction as described in section 5713.03 of the Revised Code;

“(b) The property lost value due to some casualty;

“(c)…