L.J. SMITH, INC., APPELLANT,
v.
HARRISON COUNTY BOARD OF REVISION ET AL., APPELLEES.
Supreme Court of Ohio.https://leagle.com/images/logo.png
Submitted April 30, 2014.
Decided July 2, 2014.
Attorney(s) appearing for the Case
Kyler, Pringle, Lundholm & Durmann, L.P.A., and J. Kevin Lundholm , for appellant.
Pepple & Waggoner, Ltd., and Thomas C. Holmes , for appellee Conotton Valley Union Local School District Board of Education.
Michael B. Washington , Harrison County Prosecuting Attorney, for appellees Harrison County auditor and Harrison County Board of Revision.
Supreme Court of Ohio.
LANZINGER, J.
{¶ 1} In this appeal, we confront the most basic jurisdictional question that a real-property-valuation case can present: Was a complaint actually filed with the board of revision? Even though the board ordered a change in property valuations for tax year 2009, the board did not certify a transcript showing the filing of the complaint. Nor can the taxpayer produce a file-stamped copy of the complaint. The burden of proof...
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