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VILLAGE CONDO v. BD. OF REVISION

No. 2004-1198.

106 Ohio St.3d 223 (2005)

2005-Ohio-4631

VILLAGE CONDOMINIUMS OWNERS ASSOCIATION, APPELLANT, v. MONTGOMERY COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided September 21, 2005.

O'DONNELL, J.

{¶ 1} The issue presented for review on this appeal is whether a condominium owners' association is the proper party to contest a county auditor's tax assessment for the common areas of a condominium.

{¶ 2} The Village Condominiums Owners Association ("VCOA") is a nonprofit corporation composed of the 31 condominium unit owners of Village Condominiums in the city of Vandalia, a suburban community...

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