Is Complaint for Decreased Tax Valuation of Property Invalid If Name of Legal Owner Is Not Stated on Complaint Form?
Board of Education of the Groveport Madison Local Schools v. Franklin County Board of Revision, Franklin County Auditor, and John W. Messmore, Tr., Case no. 2012-1476
Appeal from order of State Board of Tax Appeals
ISSUE: Did the State Board of Tax Appeals act unreasonably or contrary to law when it rejected as invalid an order of the Franklin County Board of Revision (BOR) granting a reduction in the tax valuation of a parcel of real property on the basis that the complaint form filed with the BOR did not identify the legal owner of the property as stated on the title certificate?