Cincinnati School District Board of Education v. Hamilton County Board of Revision

{¶ 1} This cause is pending before the court as an appeal from the Board of Tax Appeals (“BTA”). Appellee Cincinnati School District Board of Education (“BOE”) has filed a motion to dismiss, asserting that the appellant, Anchor Lyons Limited Partnership (“Anchor Lyons”), failed to properly invoke the jurisdiction of this court.

{¶ 2} In Columbus City School Dist. Bd. of Edn. v. Franklin Cty. Bd. of Revision, 114 Ohio St.3d 1224, 2007-Ohio-4007, 871 N.E.2d 602 (“Columbus ”), we held that in a case that reaches the Board of Tax Appeals (“BTA”) from a county board of revision, a party that…