The Supreme Court of Ohio has resolved 13 cases based on its previous ruling concerning property tax challenges. The decision is rooted in a prior case involving the Marysville Exempted Village School District's ability to contest the property tax value of a residential complex.
In September, the court delivered a 6-1 decision permitting the Marysville school board to appeal the valuation of The Residence of Cooks Pointe to the state Board of Tax Appeals (BTA). This ruling came despite a 2022 state law that restricts local governments' rights to appeal tax valuation decisions to only properties they own or lease.
The court clarified that the school board's objection to an $8.8 million valuation by the county auditor was already under consideration by the county board of revision before the new law was enacted. Consequently, due to the specific wording of this law, the school board maintained its right to appeal to the BTA even after changes in legislation.
"We hold that the plain language of amended R.C. 5717.01 makes clear that the amended statute does not apply to cases in which a challenge to an auditor’s property valuation was pending before a board of revision when the amendment took effect," stated the court.
Following this decision, 11 related cases have been sent back for further proceedings as per Marysville Exempted Village Schools Bd. of Edn. v. Union Cty. Bd. of Revision. Additionally, two decisions by the Third District Court of Appeals were upheld.
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