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EMERSON v. ERIE CTY. BD. OF REVISION

No. 2014-1794.

149 Ohio St.3d 148 (2017)

2017-Ohio-865

EMERSON, APPELLEE, v. ERIE COUNTY BOARD OF REVISION ET AL., APPELLANTS.

Supreme Court of Ohio.

Decided March 14, 2017.

Attorney(s) appearing for the Case

Rich & Gillis Law Group, L.L.C., Kelley A. Gorry , and James R. Gorry , for appellants.

O'CONNOR, C.J., and O'DONNELL, KENNEDY, FRENCH, O'NEILL, FISCHER, and DEWINE, JJ., concur.

{¶ 1} This case involves two adjoining parcels of real property in Erie County, near Sandusky. The property owner, appellee, David Emerson ("Emerson"), challenged the Erie County auditor's valuations for tax year 2011. He argued to the Erie County Board of Revision ("BOR") that...

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