In the case of Rock City Church v. Franklin Cty. Bd. of Revision, 2023-Ohio-1339, an appellate court held that Section 22(A)(10) of House Bill 197 did not extend the deadline for filing a valuation complaint under R.C. 5715.19(A)(1).
In this case, the church argued that the house bill tolled the statutory time to file a complaint regarding a current agricultural-use valuation recoupment charge. In response, the board of revision argued that the house bill extended time limitations, not deadlines, and as such, the church’s complaint was not timely. The appellate court agreed with the board of revisions.
In its lead decision in support of the board, the appellate court explained that the governor line-item vetoed the word “deadline” from the original house bill, which would exclude the deadline under R.C. 5715.19 from being tolled. The appellate court further explained that a “time limitation refers to a period of time withing which action must be taken. By contrast, … a deadline is the time by which something must be completed.” 2023-Ohio-1339 at ¶ 13.
In the dissenting opinion in support of the church, the appellate court explained that the governor line-item vetoed the word “deadline” to ensure that tax revenue would still come to the state during COVID, not to prevent an extension for complaints. The appellate court further explained that “R.C. 5719.19 contains both deadlines and time limitations as those terms have been defined by the majority opinion. Common sense dictates that if timelines within a statutory cause of action are tolled, deadlines must also be tolled.” Id. at ¶ 32.
To read this case, click here.
Authors: Matthew John Markling and the McGown & Markling Team.
Note: This blog entry does not constitute – nor does it contain – legal advice. Legal jurisprudence is like the always-changing Midwestern weather. As a result, this single blog entry cannot substitute for consultation with a McGown & Markling attorney. If legal advice is needed with respect to a specific factual situation, please feel free to contact a McGown & Markling attorney.