DEVELOPERS DIVERSIFIED LTD. v. CUYAHOGA CTY. BD. OF REVISION

No. 97-2329.

84 Ohio St.3d 32 (1998)

DEVELOPERS DIVERSIFIED LTD. ET AL., APPELLEES, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLEES; NORTH OLMSTED BOARD OF EDUCATION, APPELLANT.

Supreme Court of Ohio.

Decided December 2, 1998.


Attorney(s) appearing for the Case

Fred Siegel Co., L.P.A., and Annrita S. Johnson, for appellees Developers Diversified Ltd. et al.

Stephanie Tubbs Jones, Cuyahoga County Prosecuting Attorney, and Timothy J. Kollin, Assistant Prosecuting Attorney, for appellees Cuyahoga County Board of Revision and Cuyahoga County Auditor.

Kolick & Kondzer, Thomas A. Kondzer and Rita M. Jarrett, for appellant.


ALICE ROBIE RESNICK, J.

R.C. 5715.19(A)(2) provides:

"As used in division (A)(2) of this section, `interim period' means, for each county, the tax year to which section 5715.24 of the Revised Code applies and each subsequent tax year until the tax year in which that section applies again.

"No person, board, or officer shall file a complaint against the valuation or assessment of any parcel that appears on the tax list if it filed a complaint...

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