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

> Ohio Supreme Court · December 6, 2012 · 135 Ohio St. 3d 284

URL: https://www.frixlaw.com/law-library/cases/9801515

## Case

- **Full name:** 2200 Carnegie, L.L.C., Appellee, v. Cuyahoga County Board of Revision Et Al., Appellees; Cleveland Municipal School District Board of Education, Appellant
- **Court:** Ohio Supreme Court
- **Decided:** December 6, 2012
- **Citations:** 135 Ohio St. 3d 284; 986 N.E.2d 919; 2012 Ohio 5691
- **Precedential status:** Published
- **Opinion:** Dissent by Lanzinger
- **Judges:** Cupp, Pfeifer, Stratton, O'Donnell, Brown, O'Connor, Lanzinger
- **Cited by:** 8 later opinions in the Frix Law Library

## Citator (automated)

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- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9801515

## Opinion text

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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9801515. Public record. Not legal advice.