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Supreme Court of Ohio

Description

May Property Owner Contest Land Valuation When There Is No Evidence of Formal Complaint?

L.J. Smith, Inc., v. Auditor and Board of Revision of Harrison County, Ohio, et al., Case no. 2013-0934

Ohio Board of Tax Appeals

ISSUE: May the Board of Tax Appeals deny a taxpayer the right to proceed with a complaint against the valuation of real estate because of irregularities in the processing of the complaint by the county auditor and board of revision?

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Ohio Government Judicial Branch Supreme Court of Ohio Land Valuation Complaint Board of Tax Appeals Time-Stamp Time Stamp Auditor

Markers Transcript

00:01:00	Kevin Lundholm for L. J. Smith, Inc.
00:18:12	Thomas Holmes for Conotton Valley Union Local School Dist. Bd. of Edn.
00:29:30	Summation: Kevin Lundholm for L. J. Smith, Inc.

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Note : Transcripts are compiled from uncorrected captions