Ohio Justices Shut School Boards’ Tax Assessment Suit Loophole

The Ohio legislature didn’t open a path for school boards to challenge valuations of property they don’t own in court when it removed their right to bring such challenges before the Ohio Board of Tax Appeals, the state high court ruled Friday.

The only party that can appeal a property valuation decision to either the courts or BTA is the property’s owner, the Ohio Supreme Court held. The Olentangy Local School District Board of Education’s reading of the 2022 law change “would effectively add words to the statute, which steps beyond this court’s role in determining the meaning of ...