Legal Opinion
Marysville Exempted Village School District Board of Education v. Union County Board of Revision
Ohio Supreme Court
Decided July 17, 2013No. 2012-1648PublishedCited by 24 opinions
1Per curiam
{¶ 1} This real-property tax case presents an issue of the jurisdiction of the boards of revision: Does a valuation complaint validly invoke jurisdiction when the property owner is a corporate entity and the complaint was prepared and filed by a salaried employee of the entity who is neither an officer nor a lawyer?
{¶ 2} In this case, ten valuation complaints were filed by a salaried employee on behalf of Connolly Construction Company as the property owner. In each case, the Union County Board of Revision (“BOR”) apparently ordered a decrease in value, after which the Marysville Exempted…
2Cases cited20 opinions
- The Ohio National Life Insurance Company v. United StatesCourt of Appeals for the Sixth Circuit · 1990
- Land Title Abstract & Trust Co. v. DworkenOhio Supreme Court · 1934
- Cleveland Gear Co. v. LimbachOhio Supreme Court · 1988
- Cleveland Bar Ass'n v. CompManagement, Inc.Ohio Supreme Court · 2004
- Sharon Village Ltd. v. Licking County Board of RevisionOhio Supreme Court · 1997
15 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Pivonka v. Corcoran (Slip Opinion)Ohio Supreme Court · 2020
- L.J. Smith, Inc. v. Harrison Cty. Bd. of Revision (Slip Opinion)Ohio Supreme Court · 2014
- Abraitis v. TestaOhio Supreme Court · 2013
- Diley Ridge Med. Ctr. v. Fairfield Cty. Bd. of Revision (Slip Opinion)Ohio Supreme Court · 2014
- Richman Properties, L.L.C. v. Medina Cty. Bd. of Revision (Slip Opinion)Ohio Supreme Court · 2014
19 more not listed; retrieve them via the Exa API.