Olentangy Local School Dist. Bd. of Edn. v. Delaware Cty. Bd. of Revision

Summary

The Ohio Supreme Court affirmed the Fifth District Court of Appeals, holding that R.C. 2506.01(C) bars a board of education from appealing a county board of revision’s property‑valuation decisions to a common‑pleas court because such decisions are appealable to the Board of Tax Appeals under R.C. 5717.01. The Court applied a plain‑meaning analysis and declined to address standing, finding the issue dispositive.