James Navratil Dev. Co. v. Medina County Bd. of RevisionAnnotate this Case
James Navratil Development Company (JNDC) filed a valuation complaint. The Board of Tax Appeals (BTA) remanded the cause and ordered the Medina County Board of Revision to dismiss the complaint for lack of jurisdiction because JNDC did not properly identify itself as the owner of the property on the face of the complaint. JNDC appealed. While the parties were filing briefs in the appeal, the Supreme Court issued its decision in Groveport Madison Local Schs. Bd. of Educ. v. Franklin County Bd. of Revision, in which the Court held that it is not a jurisdictional requirement to correctly name the owner of the subject property in a valuation complaint. On the authority of Groveport Madison, the Supreme Court reversed the BTA’s decision, holding that the defect in the complaint was not jurisdictional, and the BTA erred in holding that it was. Remanded.