OLMSTED FALLS BD. OF EDN. v. LIMBACH

No. 93-1508.

69 Ohio St.3d 686 (1994)

OLMSTED FALLS BOARD OF EDUCATION, APPELLANT, v. LIMBACH, TAX COMMR., ET AL., APPELLEES.

Supreme Court of Ohio.

Decided July 27, 1994.


Attorney(s) appearing for the Case

Kolick & Kondzer and Daniel J. Kolick, for appellant.

Lee Fisher, Attorney General, and Janyce Katz, Assistant Attorney General, for appellee Tax Commissioner.

Calfee, Halter & Griswold, Mitchell G. Blair, John P. Susany and Philip J. Carino, for appellees Eliza Jennings, Inc. et al.


Per Curiam.

A

Procedural Issues

Olmsted Falls presents several procedural issues: (1) whether the commissioner had jurisdiction to rule on the application, (2) whether a parcel split from original parcels during the proceedings is exempt, and (3) whether the application pertained to all of another parcel.

As to the jurisdictional question, Olmsted Falls argues that the commissioner did not have jurisdiction because Eliza Jennings...

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