Attorney Frederick M. Lombardi provides the following update on a recent decision by the Ohio Supreme Court:
The Ohio Supreme Court, in Shinkle v. Ashtabula Cty. Bd. of Revision, 2013-Ohio-397 (February 13, 2013), determined that the decisions by the Board of Revision and the Board of Tax Appeals were correct in ruling that a failure to include the value of the real estate by the taxpayer on the face of the complaint constituted a jurisdictional defect. The absence of the valuation amount is “fatal” to the matter. Ohio Revised Code 5715.19(D).