WORTHINGTON CITY SCHOOL DIST. BD. OF EDN. v. FRANKLIN CTY. BD. OF REVISION

Nos. 97-1880, 97-2423, 98-704, 98-758 and 98-984.

85 Ohio St.3d 156 (1999)

BOARD OF EDUCATION OF WORTHINGTON CITY SCHOOL DISTRICT, APPELLEE, v. BOARD OF REVISION OF FRANKLIN COUNTY ET AL.; AMERITECH CORPORATION, APPELLANT. MIRGE CORPORATION, D.B.A. ELECTRICAL MECHANICS, APPELLANT, v. HAMILTON COUNTY BOARD OF REVISION ET AL., APPELLEES. BISSETT STEEL COMPANY, APPELLANT, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLEES. CLEVELAND HEIGHTS/UNIVERSITY HEIGHTS BOARD OF EDUCATION, APPELLANT, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLEES. (TWO APPEALS.)

Supreme Court of Ohio.

Decided March 31, 1999.


Attorney(s) appearing for the Case

Bricker & Eckler, L.L.P., Charles F. Glander, Jerry O. Allen, Mark A. Engel, Mary L. Robins and Mark A. Hamilton, for appellee Board of Education of Worthington City School District in case No. 97-1880.

Treneff & Williams and Craig P. Treneff; Nicola, Gudbranson & Cooper and Matthew T. Fitzsimmons; Dean H. Bilton and John M. Brannigan, pro hac vice, for appellant Ameritech Corporation in case No. 97-1880.

Klaine, Wiley, Hoffmann & Minutolo and Franklin A. Klaine, Jr., for appellant Mirge Corporation in case No. 97-2423.

Michael K. Allen, Hamilton County Prosecuting Attorney, and Thomas J. Scheve, Assistant Prosecuting Attorney, for appellee Hamilton County Auditor in case No. 97-2423.

Wood & Lamping, L.L.P., and David C. DiMuzio, for appellee Cincinnati School District Board of Education in case No. 97-2423.

Arter & Hadden and Karen H. Bauernschmidt, for appellant Bissett Steel Company in case No. 98-704.

William D. Mason, Cuyahoga County Prosecuting Attorney, and Timothy J. Kollin, Assistant Prosecuting Attorney, for appellees Cuyahoga County Board of Revision and Cuyahoga County Auditor in case No. 98-704.

Kolick & Kondzer, Daniel J. Kolick and John P. Desimone, for appellant Cleveland Heights/University Heights Board of Education in case Nos. 98-758 and 98-984.

Kelley, McCann & Livingstone, L.L.P., Fred J. Livingstone and Robert A. Brindza, urging reversal for amicus curiae Mayfield City School District Board of Education in case Nos. 98-758 and 98-984.


DOUGLAS, J.

In Sharon Village, 78 Ohio St.3d 479, 678 N.E.2d 932, syllabus, we held that "[t]he preparation and filing of a complaint with a board of revision on behalf of a taxpayer constitute the practice of law." Thus, an attorney, or the owner of the property, must prepare and file the complaint. Additionally, in Union Savings Assn., 23...

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