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BD. OF EDN. v. BD. OF REVISION

No. 2005-0090.

108 Ohio St.3d 310 (2006)

2006-Ohio-1059

LAKOTA LOCAL SCHOOL DISTRICT BOARD OF EDUCATION, APPELLEE, v. BUTLER COUNTY BOARD OF REVISION ET AL., APPELLEES; BONDO CORPORATION, APPELLANT.

Supreme Court of Ohio.

Decided March 22, 2006.

Attorney(s) appearing for the Case

Ennis, Roberts & Fischer and C. Bronston McCord III, for appellee Board of Education of the Lakota Local School District.

Siegel, Siegel, Johnson & Jennings Co., L.P.A., Erin K. Rooney, and J. Kieran Jennings, for appellant.

LUNDBERG STRATTON, J.

{¶ 1} Appellant, Bondo Corporation, challenges the value assigned to its real property by the Board of Tax Appeals ("BTA") for tax year 2002. The property—identified in the Butler County Auditor's records as parcel numbers M5620-183-000-002, M5620-183-000-003, and M5620-183-000-004—contains an industrial and warehouse facility and covers approximately five acres of land on Devitt Drive in West Chester...

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