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ROCK CITY CHURCH v. FRANKLIN COUNTY BOARD

No. 22AP-372.

213 N.E.3d 312 (2023)

2023-Ohio-1339

ROCK CITY CHURCH, Appellant-Appellant, v. FRANKLIN COUNTY BOARD OF REVISION, Appellee-Appellee.

Court of Appeals of Ohio, Tenth District, Franklin County.

Rendered on April 25, 2023.

Attorney(s) appearing for the Case

On brief: Mallory Law Office, LLC, and Thomas H. Mallory, Jr. , Columbus, for appellant. Argued: Thomas H. Mallory, Jr.

DECISION

{¶ 1} Appellant, Rock City Church ("Rock City"), appeals from a decision of the Ohio Board of Tax Appeals ("BTA") affirming a decision of appellee, the Franklin County Board of Revision ("BOR"), dismissing as untimely Rock City's complaint regarding a current agricultural-use valuation ("CAUV") recoupment...

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