Opinion

2200 Carnegie, L.L.C. v. Cuyahoga County Board of Revision

135 Ohio St. 3d 284
986 N.E.2d 919
2012 Ohio 5691

Court: Ohio Supreme Court
Filed: Dec 6, 2012
Status: Published
Author: Lanzinger
On the bench: Cupp, Pfeifer, Stratton, O'Donnell, Brown, O'Connor, Lanzinger
Cited by: 8 cases

The opinion

Lanzinger, J.,

dissenting.

{¶ 30} Pursuant to the plain language of R.C. 5715.19(B), the auditor must notify the property owner and the board of education of a tax-assessment complaint filed under R.C. 5715.19(A)(1). Because the auditor failed to notify 2200 Carnegie, L.L.C., within 30 days of the last date that complaints could be filed, the board of revision was without jurisdiction to consider the complaint. I would affirm the judgment consistent with the reasoning of the court of appeals. I dissent.

O’Connor, C.J., concurs in the foregoing opinion.

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