Ohio Court of Appeals Finds Board of Education Lacked Standing to Appeal Board of Revision Property Tax Decisions

The Ohio Court of Appeals affirmed the dismissal of Delaware City Schools Board of Education’s appeal of 2022 property tax valuations, finding the Board lacked standing to appeal Board of Revision decisions under R.C. 2506.01. The court held recent statutory changes prohibiting Boards of Education from appealing to the Board of Tax Appeals or common pleas court under R.C. 5717 prevailed over the general administrative appeal statute R.C. 2506.01, denying the Board of Education statutory authority to appeal. [Del. City Sch. Bd. of Educ. v. Del. Cnty. Bd. of Revision, Ohio Ct. App., Nos. 23 CAE 09 0055 0056, 04/23/24] ...