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COLONIAL VILLAGE v. BD. OF REV.

No. 2006-1000.

114 Ohio St.3d 493 (2007)

2007-Ohio-4641

COLONIAL VILLAGE LTD., Appellant, v. WASHINGTON COUNTY BOARD OF REVISION ET AL., Appellees.

Supreme Court of Ohio.

Decided September 26, 2007.

Attorney(s) appearing for the Case

Karen H. Bauernschmidt Co., L.P.A., Karen H. Bauernschmidt, and Susan K. French-Skaggs, for appellant.

Rich, Crites & Dittmer, L.L.C., and James R. Gorry, for appellees.

PFEIFER, J.

{¶ 1} This appeal concerns the valuation of federally subsidized housing in Marietta, in Washington County, for the 2003 tax year. As a threshold matter, we confront a jurisdictional issue based on the appellant's assertion that appellee Washington County Board of Revision ("BOR") failed to send its decision to the appellant by certified mail, as required by R.C. 5715.20. We...

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