CLEVELAND ELEC. ILLUM. CO. v. LAKE CTY. BD. OF REVISION

Nos. 2001-1009 and 2001-1872.

96 Ohio St.3d 165 (2002)

2002-Ohio-4033

CLEVELAND ELECTRIC ILLUMINATING COMPANY ET AL., APPELLANTS, v. LAKE COUNTY BOARD OF REVISION ET AL., APPELLEES. SOUTH BROAD COMPANY, LTD., APPELLANT, v. MONTGOMERY COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided August 21, 2002.


Attorney(s) appearing for the Case

Squire, Sanders & Dempsey, L.L.P., Robin G. Weaver, Thomas S. Kilbane and Thomas G. Kovach, for appellants in case No. 2001-1009.

Charles E. Coulson, Lake County Prosecuting Attorney, Michael P. Brown and James R. Dugan, Assistant Prosecuting Attorneys, for appellees Lake County Board of Revision and Lake County Auditor in case No. 2001-1009.

Finney, Stagnaro, Saba & Klusmeier Co., L.P.A., and Paul T. Saba, for appellant in case No. 2001-1872.

Rich, Crites & Wesp, Jeffrey A. Rich and Mark Gillis, for appellee Kettering City School District in case No. 2001-1872.


LUNDBERG STRATTON, J.

Case No. 2001-1009

{¶ 1} This case involves the issue of whether a board of tax revision must certify its action to all parties listed in R.C. 5715.20, including the Tax Commissioner, to start the running of the appeal time set forth in R.C. 5717.01. We hold that it must because the requirements of R.C. 5715.20 are mandatory.

{¶ 2} This real property valuation case concerning the Perry Nuclear Power Plant for tax year...

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