Ginter v. Auglaize County Bd. of Revision
Annotate this CaseLandowners filed a complaint with the Auglaize County Board of Revision (BOR) challenging the auditor’s valuation of their property. The BOR notified Landowners that a hearing would be held. Neither Landowners nor anyone on their behalf appeared at the hearing. The BOR dismissed the valuation complaint for failure to prosecute based on Landowners’ failure to attend the scheduled hearing. The Board of Tax Appeals (BTA) reversed, concluding that the BOR had exceeded its discretionary authority in dismissing the complaint because the evidence presented raised the presumption that the sale furnished the criterion of value. The Supreme Court vacated the BTA’s decision, holding (1) BORs do not have the discretionary authority to dismiss a complaint based on the complainant’s failure to attend the scheduled meeting of the board; and (2) a BOR must make a determination of value whenever a complaint properly invokes its jurisdiction. Remanded.
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