LV Reis, Inc. v. Hamilton Cty. Bd. of Revision
2017 Ohio 7627
| Ohio Ct. App. | 2017Background
- LV Reis, a Nevada corporation, purchased property at 8109 Reading Road and appealed the 2014 tax valuation assigned by the Hamilton County Auditor (Dusty Rhodes), seeking a reduction from $1,003,950 to a lower amount (initially zero, later $375,000 based on the private sale price).
- Reading School District filed a counter-complaint to preserve the auditor’s valuation; the Hamilton County Board of Revision upheld the auditor’s value.
- LV Reis appealed the board’s decision to the Hamilton County Court of Common Pleas; the auditor and school district moved to dismiss because LV Reis was an unlicensed foreign corporation under Ohio law (R.C. 1703.29).
- The magistrate recommended dismissal for lack of standing and alternatively affirmed the board’s valuation on the merits; LV Reis filed objections 17 days after journalization (three days late).
- The trial court granted the motion to strike the untimely objections, adopted the magistrate’s decision, and dismissed the appeal for lack of standing; LV Reis appealed to this court.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether LV Reis timely filed objections to the magistrate’s decision | Local court rule (Loc.R. 23) and prior First District precedent gave 17 days to file objections | Civ.R. 53 requires objections within 14 days; local rule cannot override state rule | Objections were untimely; trial court properly struck them and adopted magistrate (14-day rule controls) |
| Whether LV Reis (a foreign corporation) could maintain the common-pleas appeal without an Ohio license under R.C. 1703.29 | LV Reis argued parties waived the licensing defense by not raising it before the board of revision; alternatively suggested the prior owner (Desai) could prosecute the appeal | Auditor and school district argued R.C. 1703.29 bars an unlicensed foreign corporation from maintaining any court action until licensed; defense timely raised in common pleas court | LV Reis lacked standing under R.C. 1703.29 because it was unlicensed when it filed the appeal; dismissal for lack of standing affirmed; Desai could not be treated as a party on appeal |
Key Cases Cited
- Black v. Bd. of Revision, 16 Ohio St.3d 11, 475 N.E.2d 1264 (Ohio 1985) (standard for judicial review of Board of Revision valuation decisions)
- P.K. Springfield, Inc. v. Hogan, 86 Ohio App.3d 764, 621 N.E.2d 1253 (Ohio Ct. App. 1993) (interpretation of R.C. 1703.29 on ability of unlicensed foreign corporation to maintain actions)
- Kostelnik v. Helper, 96 Ohio St.3d 1, 770 N.E.2d 58 (Ohio 2002) (presumption that an unruled-upon motion is overruled on appeal)