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NOVITA INDUSTRIES, L.L.C. v. LORAIN CTY. BD. OF REVISION

No. 2015-2073.

153 Ohio St.3d 57 (2018)

2018-Ohio-2023

NOVITA INDUSTRIES, L.L.C., APPELLANT AND CROSS-APPELLEE, v. LORAIN COUNTY BOARD OF REVISION ET AL., APPELLEES; LORAIN CITY SCHOOL DISTRICT BOARD OF EDUCATION, APPELLEE AND CROSS-APPELLANT.

Supreme Court of Ohio.

Decided May 30, 2018.

Attorney(s) appearing for the Case

Black, McCuskey, Souers & Arbaugh, and Thomas W. Connors , for appellant and cross-appellee.

Kolick & Kondzer, Thomas A. Kondzer , and Joseph A. Volpe , for appellee and cross-appellant.

{¶ 1} In this property-tax appeal, we address the "continuing-complaint" jurisdiction of appellee Lorain County Board of Revision ("BOR") over the value of a property for tax years 2012, 2013, and 2014. The taxpayer and property owner, appellant and cross-appellee, Novita Industries, L.L.C., sought a reduction from the value...

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