Olmsted Falls Board of Education v. Tracy

The BOE contends that R.C. 5715.27 permits it to file a complaint against the exemption of real property at the time the exemption becomes effective. Thus, the BOE argues that, in this case, the complaints it *388filed in December 1992 were filed timely to contest the 1989, 1990 and 1991 exemptions because the exemptions for such years did not become effective until 1992. We disagree.

R.C. 5715.27(B) permits a board of education to request the Tax Commissioner to notify it when an application for exemption is filed for property in its district. Upon receipt of a notice of the filing of an…