{¶ 1} Appellant, 2200 Carnegie, L.L.C. (“Carnegie”) appeals the trial court’s decision affirming the Cleveland Municipal School District Board of Education’s (“BOE’s”) valuation of the combined taxable values of Parcel Nos. 103-16-029 and 103-16-030. Carnegie assigns the following errors for our review:
I. The trial court abused its discretion by affirming the appellee Board of Education’s valuation of the taxable value of the subject property owned by appellant as the appellee Board was without jurisdiction over appellant to hear and rule on the March 27, 2007 Complaint, as the notice of the filing of complaints “[w]ithin thirty days after the last such complaints may be filed” as mandated by ORC 5715.19(B) was not complied with.
II. The trial court abused its discretion by affirming the appellee Board of Revision’s valuation of the taxable value of the subject property owned by appellant as the appellee Board failed to certify to the trial court a complete transcript of the record of proceedings of said Board and, accordingly, failed to comply with ORC 5717.05.
{¶ 2} Having reviewed the record and pertinent law, we reverse the trial court’s decision. The apposite facts follow.
{¶ 3} In tax year 2006, the Cuyahoga County Auditor’s office valued Carnegie’s property, identified as Permanent Parcel Numbers 103-16-029 and 103-16-030, at $422,200. On March 27, 2007, the BOE filed a complaint with the Board of Revision (“BOR”), seeking a new value of $520,000 based on an October 16, 2006 sale of the property.
*715{¶ 4} On August 30, 2007, Carnegie filed a motion with the BOR to dismiss the complaint on the grounds that the BOE had not acquired jurisdiction because of its failure to properly notify Carnegie. On that same date, the BOR held a hearing relative to the BOE’s request and granted the increase. On October 11, 2007, the BOR notified Carnegie of the new valuation.
{¶ 5} On November 8, 2007, Carnegie appealed the BOR’s decision to the Cuyahoga County Common Pleas Court. Carnegie argued that it had not been duly notified; therefore, the BOR was without jurisdiction to proceed on the complaint. The trial court agreed. On September 8, 2008, the trial court remanded the matter to the BOR with instructions to send notice of the BOE’s complaint to Carnegie and then proceed after jurisdiction was obtained.
{¶ 6} On September 25, 2008, the BOR sent notice to Carnegie that the BOE had filed a complaint seeking a new valuation of the property. On April 16, 2009, the BOR held a hearing on the BOE’s complaint and subsequently, on August 6, 2009, issued a decision granting the new valuation of the property.
{¶ 7} On August 31, 2009, Carnegie appealed the BOR’s second decision to the Cuyahoga County Common Pleas Court. On March 9, 2011, the trial court affirmed the BOR’s decision granting the increased valuation. Carnegie now appeals.
Lack of Notice
{¶ 8} In the first assigned error, which we find dispositive of the instant appeal, Carnegie argues that the BOR was without jurisdiction to hear and rule on the BOE’s complaint because the Cuyahoga County Auditor failed to provide notice within the time period prescribed by the statute.
{¶ 9} R.C. 5715.19(A), the statute that sets forth the manner in which the value of real property may be challenged, provides the following:
(1) Subject to division (A)(2) of this section, a complaint against any of the following determinations for the current tax year shall be filed with the county auditor on or before the thirty-first day of March of the ensuing tax year or the date of closing of the collection for the first half of real and public utility property taxes for the current tax year, whichever is later.
{¶ 10} R.C. 5715.19(B) details the auditor’s notification duties when a complaint is filed under subsection (A)(1):
Within thirty days after the last date such complaints [under subsection (A)(1)] may be filed, the auditor shall give notice of each complaint in which the stated amount of overvaluation, undervaluation, discriminatory valuation, illegal valuation, or incorrect determination is at least seventeen thousand five hundred dollars to each property owner whose property is the subject of the *716complaint, if the complaint was not filed by the owner or the owner’s spouse, and to each board of education whose school district may be affected by the complaint.
{¶ 11} Pursuant to this language, the auditor is statutorily obligated to notify the property owner and the board of education of the filing of a tax-assessment complaint under R.C. 5719.19(A)(1). Roberts v. Clinton Cty. Aud., 12th Dist. Nos. CA2007-03-012, CA2007-03-013, CA2007-03-014, CA2007-03-015, CA2007-03-016, CA2007-03-017, CA2007-03-018, and CA2007-03-019, 2008-Ohio-535, 2008 WL 351679.
{¶ 12} In the instant case, it is undisputed that the BOE’s first complaint, filed March 27, 2007, was filed within the statutory period as outlined above. It is also undisputed that the Cuyahoga County Auditor failed to notify Carnegie as outlined in the statute. Therefore, the BOR was without jurisdiction to consider the complaint.
{¶ 13} Pursuant to R.C. 5715.19(A), a valuation challenge to tax year 2006 must be filed by March 31, 2007. Under R.C. 5715.19(A), the trial court’s only recourse was to dismiss the matter. Consequently, the remand to order the BOR to serve the property owner does not cure the jurisdictional defect. See Destro v. Cuyahoga Cty. Bd. of Revision (2006), BTA No. 2006-V-669. See also Bill v. Ottawa Cty. Bd. of Revision (Nov. 5, 2004), BTA No. 2004-A-920; Holderby v. Franklin Cty. Bd. of Revision (May 14, 2004), BTA No. 2003-A-1011; Workman v. Licking Cty. Bd. of Revision (Aug. 13, 1993), BTA No. 1992-M-1040; Big Walnut, Inc. v. Franklin Cty. Bd. of Revision (Oct. 30, 1984), BTA No. 1982-A-1082.
{¶ 14} We are aware that in Knickerbocker Properties, Inc. XLII v. Delaware Cty. Bd. of Revision, 119 Ohio St.3d 233, 2008-Ohio-3192, 893 N.E.2d 457, the Ohio Supreme Court held that the BOE’s failure to use the proper address of the property owner on the valuation-complaint form did not deprive the BOR of jurisdiction. In the instant case, unlike in Knickerbocker, where notice was sent to the wrong address, there was no attempt at notifying the property owners that a valuation complaint had been filed. In addition, in Knickerbocker, the notice was forwarded to the proper party in time for them to request and be granted a continuance of the evaluation hearing. Therefore, the instant case is factually distinguishable from Knickerbocker.
{¶ 15} The appellee, the BOE, makes a compelling argument that when it filed its complaint with the BOR, it had strictly complied with the mandate of R.C. 5715.19. Thus, the property owner did receive notice, although not within the 30-day period. The BOE argues that this is not a jurisdiction bar, but a notice requirement that may be cured, and it was. However, the language of R.C. 5715.19 mandates notice to the property owner.
*717{¶ 16} Considering the record before us, the trial court erred in affirming the BOR’s new tax valuation of the property. Accordingly, we sustain the first assigned error.
{¶ 17} Our resolution of the first assigned error renders Carnegie’s second assigned error moot. App.R. 12(A)(1)(C).
Judgment reversed.
Boyle, J., concurs. Stewart, J., dissents.