PORT AUTH. v. BD. OF REVISION

Case No. 2006-0492.

113 Ohio St.3d 281 (2007)

2007-Ohio-1948

DAYTON-MONTGOMERY COUNTY PORT AUTHORITY, APPELLANT, v. MONTGOMERY COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided May 9, 2007.


Attorney(s) appearing for the Case

Sleggs, Danzinger & Gill Co., L.P.A., and Todd W. Sleggs, for appellant.

Mathias H. Heck Jr., Montgomery County Prosecuting Attorney, and Nolan Thomas, Assistant Prosecuting Attorney, for appellees Montgomery County Board of Revision and Montgomery County Auditor.

David C. DiMuzio, Inc., and David C. DiMuzio, for appellee Dayton City School District Board of Education.


O'CONNOR, J.

{¶ 1} In this appeal, appellant, the Dayton-Montgomery County Port Authority, the owner of a recently constructed office building in downtown Dayton, seeks to reduce that building's cost valuation as computed by the county auditor and as affirmed by the Board of Tax Appeals ("BTA") for the tax year 2003. The Port Authority contends...

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