Court Opinion

ID: 9801515
Source: CourtListenerOpinion
Date Created: 2023-08-31 08:50:19.638119+00
Date Added: 2024-06-11T09:53:16.425811
License: Public Domain

Lanzinger, J.,
dissenting.
{¶ 30} Pursuant to the plain language of R.C. 5715.19(B), the auditor must notify the property owner and the board of education of a tax-assessment complaint filed under R.C. 5715.19(A)(1). Because the auditor failed to notify 2200 Carnegie, L.L.C., within 30 days of the last date that complaints could be filed, the board of revision was without jurisdiction to consider the complaint. I would affirm the judgment consistent with the reasoning of the court of appeals. I dissent.
O’Connor, C.J., concurs in the foregoing opinion.