The Court resolved 13 cases based on a prior decision regarding property tax challenges.

The Court resolved 13 cases based on a prior decision regarding property tax challenges.

The Supreme Court of Ohio today ruled on 13 cases based on its prior decision allowing the Marysville Exempted Village School District to challenge the property tax value of a private residential complex.

In a 6-1 decision in September, the Supreme Court ruled that the Marysville school board could appeal the tax value of The Residence of Cooks Pointe to the state Board of Tax Appeals (BTA). The school board’s appeal could go forward even though a 2022 state law has limited the rights of local governments to appeal tax valuation decisions of local boards of revision to only the property a local government owns or leases.

The Court explained the school board’s objection to the county auditor’s $8.8 million valuation of the apartment complex was pending with the county board of revision before the new law took effect. Because of the state law’s wording, the school board retained its right to appeal to the BTA after the law changed.

“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,” the Court concluded.

The Court today remanded 11 cases for further proceedings based on the decision in Marysville Exempted Village Schools Bd. of Edn. v. Union Cty. Bd. of Revision:

• New Albany-Plain Local Schools Bd of Edn. v. Franklin Cty. Bd. of Revision, 2023-1538, 2023-1551, 2023-1554, 2023-1555, 2024-0047, 2024-0048, 2024-0049, 2024-0050, 2024-0051.
•  Lancaster City School Dist. Bd. of Edn. v. Fairfield Cty. Bd. of Revision, 2023-1602.
• Olentangy Local School Bd. of Edn. v. Delaware Cty. Bd. of Revision, 2023-1605.

The Court also affirmed two decisions by the Third District Court of Appeals:

In re Cases Held for Marysville Exempted Village Schools Bd. of Edn. v. Union Cty. Bd. of Revision, Slip Opinion No. 2024-Ohio-4931.

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