2200 CARNEGIE, L.L.C. v. CUYAHOGA CTY. BD. OF REVISION

No. 2011-2147.

135 Ohio St.3d 284 (2012)

2012-Ohio-5691

2200 CARNEGIE, L.L.C., Appellee, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., Appellees; CLEVELAND MUNICIPAL SCHOOL DISTRICT BOARD OF EDUCATION, Appellant.

Supreme Court of Ohio.

Decided December 6, 2012.


Attorney(s) appearing for the Case

Zukerman, Daiker & Lear Co., L.P.A., S. Michael Lear , and Larry W. Zukerman , for appellee 2200 Carnegie L.L.C.

Hewitt Law L.L.C. and James H. Hewitt III , for appellant.

Michael DeWine , Attorney General, Alexandra T. Schimmer , Solicitor General, Michael J. Hendershot , Chief Deputy Solicitor, and Daniel W. Fausey , Assistant Attorney General, urging reversal for amicus curiae, state of Ohio.


CUPP, J.

{¶ 1} When a complaint has been filed that contests the county auditor's valuation of a particular parcel, and when that complaint asks for a value increase or reduction of $17,500 or more, R.C. 5715.19(B) requires that "[w]ithin thirty days after the last date such complaints may be filed, the auditor shall give notice of [the] complaint" to the other affected party that did not file the complaint — be it the property...

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