Marysville Exempted Village Sch. Dist. Bd. of Educ. v. Union County Bd. of Revision

Ten valuation complaints were filed by a salaried employee on behalf of a corporate entity as the property owner. In each case, the county board of revision (BOR) ordered a decrease in value. The school board argued before the board of tax appeals (BTA) that the original complaints should be dismissed because a salaried employee of the corporation who was not himself a lawyer but purported to act on behalf of the corporate owner signed the complaints. The school board acknowledged that Ohio Rev. Code 5715.19(A)(1) explicitly authorizes salaried corporate employees to file on behalf of the corporate owner but argued that the statute cannot be given effect because that kind of filing constitutes the unauthorized practice of law. The BTA granted the school board's motion and ordered that the appeals be remanded to the BOR to be dismissed for lack of jurisdiction. The Supreme Court reversed, holding that the complaints properly invoked the jurisdiction of the BOR where the legislature acted within its authority in amending section 5715.19(A)(1) to permit a salaried employee of a corporation who is not a lawyer to file a complaint on behalf of the corporation. Remanded. View "Marysville Exempted Village Sch. Dist. Bd. of Educ. v. Union County Bd. of Revision" on Justia Law