Real Estate and Construction Law

Real Estate Taxation

Ohio Supreme Court Issues Decision on Jurisdictional Defect in Tax Valuation Complaint

March 17, 2014    •    < 1 min read

Attorney Frederick M. Lombardi provides the following update on a recent decision by the Ohio Supreme Court:

The Ohio Supreme Court, in Shinkle v. Ashtabula Cty. Bd. of Revision, 2013-Ohio-397 (February 13, 2013), determined that the decisions by the Board of Revision and the Board of Tax Appeals were correct in ruling that a failure to include the value of the real estate by the taxpayer on the face of the complaint constituted a jurisdictional defect.  The absence of the valuation amount is “fatal” to the matter.  Ohio Revised Code 5715.19(D).


Share this:

CONNECT WITH Buckingham,

Our attorneys will provide a collaborative, thoughtful approach to your legal needs. We look forward to connecting with you.