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AKRON CENTRE PLAZA L.L.C. v. SUMMIT CTY. BD. OF REVISION

No. 2009-2137.

128 Ohio St.3d 145 (2010)

2010-Ohio-5035

AKRON CENTRE PLAZA LIMITED LIABILITY COMPANY, Appellant, v. SUMMIT COUNTY BOARD OF REVISION et al., Appellees.

Supreme Court of Ohio.

Decided October 21, 2010.

Attorney(s) appearing for the Case

Siegel, Siegel, Johnson & Jennings Co., L.P.A., J. Kieran Jennings, and Jason P. Lindholm, for appellant.

Brindza, McIntyre & Seed, L.L.P., David H. Seed, and Jennifer A. Hoehnen, for appellee Akron City School District Board of Education.

Per Curiam.

{¶ 1} This is an appeal from a decision of the Board of Tax Appeals ("BTA") in a real property valuation case. In its decision and order, the BTA affirmed the decision of the Summit County Board of Revision ("BOR") to dismiss the tax-year-2007 complaint on the grounds that it was the second complaint filed within a three-year "interim period" in violation of R.C. 5715.19(A)(2). In doing so, the BTA rejected the argument of...

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