Akron Centre Plaza Ltd. Liability Co. v. Summit County Board of Revision

{¶ 1} This is an appeal from a decision of the Board of Tax Appeals (“BTA”) in a real property valuation case. In its decision and order, the BTA affirmed the decision of the Summit County Board of Revision (“BOR”) to dismiss the tax-year-2007 complaint on the grounds that it was the second complaint filed within a three-year “interim period” in violation of R.C. 5715.19(A)(2). In doing so, the BTA rejected the argument of appellant, Akron Centre Plaza Limited Liability Company (“Akron Centre”), that its tax-year-2007 complaint falls within the exception at R.C. 5715.19(A)(2)(d) based upon a…