Board of Education v. Board of Revision

In Sharon Village, 78 Ohio St.3d 479, 678 N.E.2d 932, syllabus, we held that “[t]he preparation and filing of a complaint with a board of revision on behalf of a taxpayer constitute the practice of law.” Thus, an attorney, or the owner of the property, must prepare and file the complaint. Additionally, in Union Savings Assn., 23 Ohio St.2d 60, 62, 52 O.O.2d 329, 330, 262 N.E.2d 558, 559, this court observed that “[a] corporation is an artificial person, created by the General Assembly and deriving its power, authority and capacity from the statutes.” We held that “[a] corporation cannot…