In re J.B.
{¶ 1} This cause is remanded to the Tenth District Court of Appeals for application of State ex rel. Jean-Baptiste v. Kirsch, 134 Ohio St.3d 421, 2012-Ohio-5697, 983 N.E.2d 302. The oral argument scheduled for January 8, 2013, is canceled.
O’CONNOR, C.J., and PFEIFER, LUNDBERG STRATTON, O’DONNELL, LANZINGER, CUPP, and MCGEE BROWN, JJ., concur.
Ron O’Brien, Franklin County Prosecuting Attorney, and Katherine J. Press, Assistant Prosecuting Attorney, for appellee.
Timothy Young, State Public Defender, and Brooke M. Burns, Assistant Public Defender, for appellant.
Per Curiam.
{¶ 1} This ease presents a “race to the courthouse” in a real-property tax-valuation case. On October 10, 2011, the Hamilton County Board of Revision (“BOR“) issued a decision that ordered reductions in the valuation of property owned by Western Hills Country Club. The Oak Hills Local School District Board of Education (“school board“) attempted to appeal that decision to the Board of Tax Appeals (“BTA“) by sending the appropriate notices by certified mail on October 14. On that same date, Western Hills physically presented its notices of appeal to the common pleas court and the BOR.
{¶ 2} The school board filed a motion to dismiss Western Hills’ appeal in the common pleas court, and Western Hills filed a motion to dismiss the school