2023 Ohio 1339
Ohio Ct. App.2023Background:
- Rock City Church owns property in Hilliard, Ohio that qualified for CAUV before it claimed a church-use tax exemption effective Jan. 1, 2017.
- A CAUV recoupment charge of $207,280.70 was assessed for conversion and Rock City paid it.
- Rock City filed a complaint with the Franklin County Board of Revision (BOR) on July 31, 2020 seeking reimbursement; BOR dismissed the complaint as filed after the statutorily required March 31, 2020 deadline under R.C. 5715.19(A)(1).
- Rock City appealed to the Ohio Board of Tax Appeals (BTA), arguing Am. Sub. H.B. 197 (March 2020 COVID-19 emergency legislation) tolled the March 31 deadline.
- The BTA affirmed the BOR, holding Section 22(A)(10) of H.B. 197 tolled only "time limitations," not statutory deadlines like the March 31 filing date.
- This Court affirmed the BTA: the March 31 filing date is a "deadline," not a tolled "time limitation," so Rock City’s complaint was untimely; Rock City’s separate tax-exemption argument was waived for not being raised earlier.
Issues:
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether H.B. 197 tolled the statutory March 31, 2020 filing date in R.C. 5715.19(A)(1) | H.B. 197 Section 22(A)(10) tolled applicable filing periods, so Rock City’s July 31, 2020 complaint is timely | Section 22(A)(10) tolled only "time limitations," not statutory "deadlines" like the March 31 date; the governor’s line-item veto removed "deadline" from the provision | The March 31 requirement is a "deadline," not a tolled "time limitation;" H.B. 197 did not toll it; complaint untimely — affirmed |
| Whether the BOR’s dismissal is moot because the property is tax-exempt under R.C. 5709.07 | Property is tax-exempt for public worship, so dismissal moots the dispute | Argument not raised before the BTA and therefore waived | Waived for failure to raise before the BTA; court declined to consider it |
Key Cases Cited
- Chapman Ents., Inc. v. McClain, 165 Ohio St.3d 428 (holds H.B. 197 tolled certain period-based limitations; distinguishes period limitations from calendar deadlines)
- Toledo Pub. Schools Bd. of Edn. v. Lucas Cty. Bd. of Revision, 124 Ohio St.3d 490 (establishes R.C. 5715.19(A) filing requirement as jurisdictional gateway to BOR review)
- Terraza 8, L.L.C. v. Franklin Cty. Bd. of Revision, 150 Ohio St.3d 527 (explains CAUV and valuation principles)
- Groveport Madison Local Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision, 137 Ohio St.3d 266 (interprets R.C. 5715.19(A) jurisdictional limits and filing requirements)
- State ex rel. Feltner v. Cuyahoga Cty. Bd. of Revision, 160 Ohio St.3d 359 (discusses limits of statutorily created tribunals of limited jurisdiction)