GLYPTIS v. CUYAHOGA CTY. BD. OF REVISION

No. 2015-2014.

152 Ohio St.3d 597 (2018)

2018-Ohio-1437

GLYPTIS ET AL., APPELLEES, v. CUYAHOGA COUNTY BOARD OF REVISION ET AL., APPELLANTS.

Supreme Court of Ohio.

Decided April 17, 2018.


Attorney(s) appearing for the Case

Vorys, Sater, Seymour & Pease, L.L.P., Karen H. Bauernschmidt , and Nicholas M.J. Ray , for appellees George and Maria Glyptis.

Timothy J. McGinty , Cuyahoga County Prosecuting Attorney, and Reno J. Oradini Jr. , Assistant Prosecuting Attorney, for appellants.


{¶ 1} In this property-tax appeal, we confront the question whether the "casualty-loss exception" to the general rule prohibiting successive valuation complaints within the same triennium, see R.C. 5715.19(A)(2)(b), permitted appellees George and Maria Glyptis to file a new valuation complaint for tax year 2013 even...

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