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SOC. NATL. BANK v. BD. OF REV.

No. 97-1058.

81 Ohio St.3d 401 (1998)

SOCIETY NATIONAL BANK, APPELLANT, v. WOOD COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided April 22, 1998.

Attorney(s) appearing for the Case

Arter & Hadden and Karen H. Bauernschmidt, for appellant.

Teaford, Rich & Wheeler and James R. Gorry, for appellees Wood County Board of Revision and Wood County Auditor.

Per Curiam.

Society contends that it met all the requirements of R.C. 5715.13 and 5715.19, and therefore had standing to file a complaint for a decrease in the valuation of the real property. We disagree.

The two statutes of primary importance when considering the standing of a party to file a complaint for a decrease in valuation with a board of revision are R.C. 5715.19 and 5715.13.

R.C. 5715.19(A)(1) provides:

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