HARDY ET AL., APPELLANTS,
v.
DELAWARE COUNTY BOARD OF REVISION ET AL., APPELLEES.
Supreme Court of Ohio.https://leagle.com/images/logo.png
Submitted August 23, 2005.
Decided October 19, 2005.
Attorney(s) appearing for the Case
Ricketts Co., L.P.A., Richard T. Ricketts, and M. Brandon Teeples, for appellants.
Martin Hughes & Associates and Jackie Lynn Hager, for appellee Board of Education of the Delaware City School District.
Supreme Court of Ohio.
Per Curiam.
{¶ 1} The owners of five adjoining parcels of land in Delaware County challenge the county auditor's conclusion that the land did not qualify for a reduced property-tax rate for tax year 2002 under the Current Agricultural Use Value ("CAUV") program described in R.C. 5713.30 through 5713.99. The property in question — identified in the Delaware County Auditor's records as parcels numbered 419-130-01-001-000, 419-130...
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