Ohio Appeals Board Dismisses Property Tax Appeal Not Filed by Owner, Authorized Agent

The Ohio Board of Tax Appeals (BTA) Sept. 26 affirmed the decision of the Lorain County Board of Revision, dismissing Taxpayer’s property tax appeal. The complaint against the revision board’s valuation of the subject property was filed by Taxpayer’s son. The revision board asserted that the son didn’t own real property in the county and, therefore, lacked standing to file the complaint. Also, the son’s relationship to Taxpayer was insufficient to allow him to file the complaint on Taxpayer’s behalf. The law provides that any person owning taxable real property in the county may file a complaint and only specified ...