Board of Education v. Hamilton Cty. Bd. of Revision

In 1998, subsequent to our decision in Sharon Village Ltd. v. Licking Cty. Bd. of Revision (1997), 78 Ohio St.3d 479, 678 N.E.2d 932, the General Assembly enacted Sub.H.B. No. 694, effective March 30, 1999, 147 Ohio Laws, Part III, 5373. The bill became law without the signature of the Governor. Id. at 5378. The preamble to the legislation characterized its purpose to be “to amend sections 5715.131 and 5715.19 of the Revised Code to clarify who may file a complaint [challenging real property valuation assessments] with a county board of revision.” Id. at 5373. The amended statutes permit the…