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MARYSVILLE EXEMPT. VILLAGE SCH. DIST. BOARD OF EDU. v. BD. OF REV.

No. 2012-1648.

136 Ohio St.3d 146 (2013)

2013-Ohio-3077

MARYSVILLE EXEMPTED VILLAGE SCHOOL DISTRICT BOARD OF EDUCATION, Appellee, v. UNION COUNTY BOARD OF REVISION ET AL., Appellees; CONNOLLY CONSTRUCTION COMPANY, Appellant.

Supreme Court of Ohio.

Decided July 17, 2013.

Attorney(s) appearing for the Case

Britton, Smith, Peters & Kalail Co., L.P.A., Karrie Marie Kalail , and Paul J. Deegan , for appellee Marysville Exempted Village School District Board of Education.

Luper, Neidenthal & Logan, Luther L. Liggett Jr. , and David M. Scott , for appellant.

Per Curiam.

{¶ 1} This real-property tax case presents an issue of the jurisdiction of the boards of revision: Does a valuation complaint validly invoke jurisdiction when the property owner is a corporate entity and the complaint was prepared and filed by a salaried employee of the entity who is neither an officer nor a lawyer?

{¶ 2} In this case, ten valuation...

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