May Property Owner Contest Land Valuation When There Is No Evidence of Formal Complaint?
L.J. Smith, Inc., v. Auditor and Board of Revision of Harrison County, Ohio, et al., Case no. 2013-0934
Ohio Board of Tax Appeals
ISSUE: May the Board of Tax Appeals deny a taxpayer the right to proceed with a complaint against the valuation of real estate because of irregularities in the processing of the complaint by the county auditor and board of revision?