Sheldon Rd. Assocs., LLC v. Cuyahoga County Bd. of Revision
Annotate this CaseA property owner, Sheldon Road Associates, filed a valuation complaint in December 2008 that challenged the auditor's June 2008 correction of a clerical error relating to the 2007 tax year. The county Board of Revision (BOR) issued a decision that treated the complaint as pertaining to the tax year 2008. On appeal, the Board of Tax Appeals (BTA) decided that, because Sheldon's complaint was untimely as to the 2007 tax year, the BOR lacked jurisdiction. The BTA remanded with the instruction that the BOR dismiss the complaint. The Supreme Court reversed the decision of the BTA, holding that the BOR did have jurisdiction under the particular facts of this case. Remanded.
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