The opinion
[This decision has been published in Ohio Official Reports at 94 Ohio St.3d 170.]
LEACH, APPELLANT, v. HAMILTON COUNTY BOARD OF REVISION ET AL.,
APPELLEES.
[Cite as Leach v. Hamilton Cty. Bd. of Revision, 2002-Ohio-341.]
Taxation—Real property—Appeal of county auditor’s valuation to board of
revision—Failure of property owner to appear at hearing is proper
ground for dismissal of complaint—LCL Income Properties v. Rhodes,
followed.
(No. 01-291—Submitted January 9, 2002—Decided January 30, 2002.)
APPEAL from the Board of Tax Appeals, Nos. 2000-M-1049 through
2000-M-1256.
__________________
Per Curiam.
{¶ 1} Appellant David Leach filed multiple complaints with the Hamilton
County Board of Revision (“BOR”) for tax year 1999. Leach was notified by the
BOR of the time and place for the hearings on the complaints; however, he never
appeared at any of the hearings. The BOR dismissed Leach’s complaints. Leach
filed appeals of the BOR’s dismissals with the Board of Tax Appeals (“BTA”). At
the BTA, the BOR filed a motion for sanctions wherein it sought affirmance of the
BOR’s dismissals and the imposition of attorney fees. The BTA granted the motion
for dismissal but denied the motion for sanctions. Leach appealed here but did not
appear at the oral hearing scheduled before this court. This cause is now before
this court upon an appeal as of right.
{¶ 2} In LCL Income Properties v. Rhodes (1995), 71 Ohio St.3d 652, 646
N.E.2d 1108, as in this case, the taxpayer failed to appear at the board of revision
hearing and the BOR dismissed the complaint for failure to prosecute. In LCL
Properties, we stated that the board of revision had authority to dismiss the
SUPREME COURT OF OHIO
complaint. The taxpayer fails to sustain the burden to prove the value of the
property when he or she fails to attend the hearing before the board of revision.
Under LCL Properties, the BTA’s affirmance of the BOR’s dismissals was
reasonable and lawful.
Decision affirmed.
MOYER, C.J., DOUGLAS, RESNICK, F.E. SWEENEY, PFEIFER, COOK and
LUNDBERG STRATTON, JJ., concur.
__________________
David Leach, pro se.
Michael K. Allen, Hamilton County Prosecuting Attorney, and Thomas J.
Scheve, Assistant Prosecuting Attorney, for appellee Hamilton County Auditor.
__________________
2