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

The Ohio Court of Appeals affirmed the dismissal of an appeal filed by the Lancaster City School District Board of Education challenging 2022 property tax valuations set by the Fairfield County Board of Revision. The court found the Board of Education lacked standing to appeal the Board of Revision’s decision to the common pleas court under R.C. Section 2506.01. The court reasoned that recent amendments to R.C. Section 5717.01 prohibited Boards of Education from appealing Board of Revision decisions to either the Board of Tax Appeals or the common pleas court regarding property the boards do not own or lease. ...