Cleveland Electric Illuminating Co. v. Lake County Board of Revision

Case No. 2001-1009

{¶ 1} This case involves the issue of whether a board of tax revision must certify its action to all parties listed in R.C. 5715.20, including the Tax Commissioner, to start the running of the appeal time set forth in R.C. 5717.01. We hold that it must because the requirements of R.C. 5715.20 are mandatory.

{¶ 2} This real property valuation case concerning the Perry Nuclear Power Plant for tax year 1994 is a continuation of the case determined by this court in Cleveland Elec. Illum. Co. v. Lake Cty. Bd. of Revision (1998), 80 Ohio St.3d 591, 687 N.E.2d 723. In its prior…