Local tax boards can’t dismiss case when party does not attend hearing, rules Ohio Supreme Court

The Ohio Supreme Court ruled last week that local tax boards do not have the power to dismiss a tax case when the complaining party does not show up for a hearing. The decision overrules a 20-year-old precedent, which the Court found to be erroneously decided. The current case, Ginter v. Auglaize County Board of Revision, involves parties who were challenging the Auglaize County Auditor's valuation of their property. The couple filed a complaint and provided supporting evidence about the value of their property, but did not attend a scheduled hearing. The board of revision dismissed their complaint.

The Supreme Court found that the power of a board of revision is limited to what is prescribed by statute, and that these boards do not specifically have the power to dismiss a claim for "failure to prosecute." The Court overturned the ruling in LCL Income Properties v. Rhodesholding that the majority had relied on precedents that did not actually apply to the situation when finding that the board of revision had this power to dismiss back in 1995. The Court remanded the Ginter's case to the board of revision to determine the value of the property.

For more information about this case see this article from Court News Ohio and the online docket.

Photo credit: Pixabay.