1495 Jaeger LLC v. Bd. of Revision
Annotate this CaseIn this appeal, 1495 Jaeger LLC challenged the denial by the board of tax appeals (BTA) of a motion through which Jaeger sought to carry forward a stipulated value for tax year 2008 to subsequent tax years. On February 1, 2011, the BTA issued a dispositive order that adopted a property value that had been stipulated by the parties for the tax year 2008. On July 11, 2011, Jaeger filed its motion for an additional BTA order that would require that the stipulated value be carried forward through tax year 2011. The BTA denied Jaeger's motion on the grounds that it had no jurisdiction, reasoning that it lost jurisdiction when the thirty-day period for appealing its February 1 dispositional order expired. Jaeger appealed, arguing that the continuing-complaint provision of Ohio Rev. Code 5715.19(D) conferred jurisdiction on the BTA. The Supreme Court affirmed, holding that the BTA correctly concluded it lacked jurisdiction to modify its decision after expiration of the thirty-day appeal period.
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