Soyko Kulchystsky, LLC v. Bd. of Revision
Annotate this CaseA property owner (Taxpayer) filed a complaint for tax year 2010, asking for a reduction from the auditor’s value of its property. The Cuyahoga County Board of Revision (BOR) dismissed Taxpayer’s complaint. Taxpayer then filed a complaint challenging the valuation for tax year 2011. Ohio Rev. Code 5715.19(A)(2) generally prohibits the filing of a second complaint within the same interim period, with certain exceptions, and the 2010 and 2011 tax years were part of the same interim period between the 2009 update and the 2012 reappraisal in Cuyahoga County. Taxpayer argued that two exceptions to the general rule applied in this case. The Board of Tax Appeals (BTA) disagreed and held that neither applied. The Supreme Court reversed, holding that the filing of Taxpayer’s tax-year-2011 complaint came within the exception in Ohio Rev. Code 5715.19(A)(2)(a), and the filing therefore invoked the jurisdiction of the BOR. Remanded.
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