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CONCORD COLUMBUS, L.P. v. TESTA

No. 96APE12-1710.

122 Ohio App.3d 205 (1997)

CONCORD COLUMBUS, L.P., Appellee, v. TESTA, Cty. Aud., et al., Appellants; Hall, Cty. Treas., et al., Appellees.

Court of Appeals of Ohio, Tenth District, Franklin County.

Decided August 5, 1997.

Attorney(s) appearing for the Case

Fred Siegel Co., L.P.A., and Annrita S. Johnson, for appellee.

Ronald J. O'Brien, Franklin County Prosecuting Attorney, and Matthew Chafin, Assistant Prosecuting Attorney, for appellant Joseph W. Testa, Auditor, Franklin County.

Teaford, Rich & Wheeler and Jeffrey A. Rich, for appellant Board of Education of the Columbus City School District.

TYACK, Presiding Judge.

Concord Columbus, L.P. ("Concord Columbus") is the owner of certain real property located at 35 West Spring Street, Columbus, Ohio. The property is the site of the Courtyard by Marriott Hotel, which was purchased by Concord Columbus in 1992 for $1,400,000.. Following substantial renovations, the hotel ultimately opened for business in April 1994. The dispute before us concerns the valuation, for tax purposes, of the property during the renovation...

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