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JAMES NAVRATIL DEV. CO. v. MEDINA CTY. BD. OF REVISION

No. 2013-0293.

139 Ohio St.3d 183 (2014)

2014-Ohio-1931

JAMES NAVRATIL DEVELOPMENT COMPANY, Appellant, v. MEDINA COUNTY BOARD OF REVISION ET AL., Appellees.

Supreme Court of Ohio.

Decided May 13, 2014.

Attorney(s) appearing for the Case

Sleggs, Danzinger & Gill Co., L.P.A., and Todd W. Sleggs , for appellant.

Dean Holman , Medina County Prosecuting Attorney, and Nathan E. Carnes , Assistant Prosecuting Attorney, for appellees Medina County Auditor and Medina County Board of Revision.

Per Curiam.

{¶ 1} James Navratil Development Company ("JNDC") appeals from a decision of the Board of Tax Appeals ("BTA"). In that decision, the BTA remanded this cause and ordered that the Medina County Board of Revision ("BOR") dismiss JNDC's complaint on the grounds that JNDC did not properly identify itself as the owner of the property on the face of the complaint. In the space provided on the complaint form to identify the "Owner Of Property...

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