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ROSS v. BOARD OF REVISION

No. 2017-0653.

121 N.E.3d 365 (2018)

155 Ohio St.3d 373

2018-Ohio-4746

ROSS et al., Appellants, v. CUYAHOGA COUNTY BOARD OF REVISION et al., Appellees.

Supreme Court of Ohio.

Decided November 29, 2018.

Attorney(s) appearing for the Case

J. Alex Morton , Cleveland, for appellants.

Michael C. O'Malley , Cuyahoga County Prosecuting Attorney, and Mark R. Greenfield , Assistant Prosecuting Attorney, for appellees Cuyahoga County Board of Revision and Cuyahoga County Fiscal Officer.

{¶ 1} This case presents a jurisdictional issue that turns on whether appellants, property owners Thomas and Nancy Ross, complied with the requirements set forth in R.C. 5717.01 to appeal a decision of appellee Cuyahoga County Board of Revision ("BOR") to the Board of Tax Appeals ("BTA"). R.C. 5717.01 requires a party seeking...

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