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2200 Carnegie, LLC v. Cuyahoga County Board of Revision

October 20, 2011

2200 CARNEGIE, LLC PLAINTIFF-APPELLANT
v.
CUYAHOGA COUNTY BOARD OF REVISION, ET AL. DEFENDANTS-APPELLEES



Civil Appeal from the Cuyahoga County Court of Common Pleas Case No. CV-702890

The opinion of the court was delivered by: Patricia Ann Blackmon, P.J.:

Cite as 2200 Carnegie, L.L.C. v. Cuyahoga Cty. Bd. of Revision,

JOURNAL ENTRY AND OPINION

JUDGMENT:

REVERSED

BEFORE: Blackmon, P.J., Stewart, J., and Boyle, J.

{¶1} Appellant, 2200 Carnegie, LLC, ("Carnegie") appeals the trial court's decision affirming the Cleveland Municipal School District Board of Education's ("BOE") valuation of the combined taxable values of Parcel Numbers 103-16-029 and 103-16-030. Carnegie assigns the following errors for our review:

"I. The trial court abused its discretion by affirming the appellee Board of Education's valuation of the taxable value of the subject property owned by appellant as the appellee Board was without jurisdiction over appellant to hear and rule on the March 27, 2007 Complaint, as the notice of the filing of complaints '[w]ithin thirty days after the last such complaints may be filed' as mandated by ORC 5715.19(B) was not complied with."

"II. The trial court abused its discretion by affirming the appellee Board of Revision's valuation of the taxable value of the subject property owned by appellant as the appellee Board failed to certify to the trial court a complete transcript of the record of proceedings of said Board and, accordingly, failed to comply with ORC 5717.05."

{¶2} Having reviewed the record and pertinent law, we reverse the trial court's decision. The apposite facts follow.

{¶3} In tax year 2006, the Cuyahoga County Auditor's office valued Carnegie's property, identified as Permanent Parcel Numbers 103-16-029 and 103-16-030, at $422,200. On March 27, 2007, the BOE filed a complaint with the Board of Revision ("BOR") seeking a new value of $520,000 based on an October 16, 2006 sale of the property.

{¶4} On August 30, 2007, Carnegie filed a motion with the BOR to dismiss the complaint on the grounds that BOE had not acquired jurisdiction because of its failure to properly notify Carnegie. On that same date, the BOR held a hearing relative to the BOE's request and granted the increase. On October 11, 2007, the BOR notified Carnegie of the new valuation.

{¶5} On November 8, 2007, Carnegie appealed the BOR's decision to the Cuyahoga County Common Pleas Court. Carnegie argued that it had not been duly notified, therefore, the BOR was without jurisdiction to proceed on the complaint. The trial court agreed. On September 8, 2008, the trial court remanded the matter to the BOR with instructions to send notice of the BOE's complaint to Carnegie and then proceed after jurisdiction was obtained.

{ΒΆ6} On September 25, 2008, the BOR sent notice to Carnegie that the BOE had filed a complaint seeking a new valuation of the subject property. On April 16, 2009, the BOR held a hearing on the BOE's complaint and subsequently, on August 6, ...


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