State ex rel. Mars Urban Solutions, LLC v. Cuyahoga County Fiscal Officer
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The Supreme Court denied the writ of mandamus sought by Mars Urban Solutions, LLC and Michael Majeski seeking to compel the Cuyahoga County fiscal officer and Cuyahoga County Board of Revision (BOR) to comply with a judgment of the Ohio Board of Tax Appeals (BTA) that reduced the 2010 value of a property that Majeski owned and later conveyed to Mars Urban, holding that a writ was not warranted in this case.
The Court reached its conclusion after noting that 2012 was the first year of a new sexennium, and any dispute that Mars Urban and Majeski had pertaining to the property value for any year beyond 2011 should have been filed as a new and separate claim for each year. The Court also held that the fiscal officer and the BOR submitted sufficient evidence to establish that both entities complied with the BTA’s judgment for tax years 2010 and 2011. Therefore, the Court denied the writ.
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