Ohio Supreme Court Finds County Auditor Could Not Challenge Property Tax Valuation of Pipeline

The Ohio Supreme Court decided that the Lorain County auditor could not challenge on appeal the property tax valuation of a pipeline set by a settlement agreement between the Ohio Tax Commissioner and the pipeline owner Nexus Gas Transmission. The Court ruled that while county auditors have a statutory right to appeal tax valuations, that right does not allow undoing a settlement reached by the Tax Commissioner under the Commissioner’s authority to compromise tax claims. The Tax Commissioner’s authority to settle a claim precludes the right of a county auditor to appeal what has been compromised in the settlement agreement ...