ST. BERNARD SELF-STORAGE, L.L.C., APPELLANT,
v.
HAMILTON COUNTY BOARD OF REVISION ET AL., APPELLEES.
Supreme Court of Ohio.https://leagle.com/images/logo.png
Submitted May 23, 2007.
Decided October 10, 2007.
Attorney(s) appearing for the Case
Barrett & Weber, C. Francis Barrett, and M. Michele Fleming, for appellant.
Joseph T. Deters, Hamilton County Prosecuting Attorney, and Thomas J. Scheve, Assistant Prosecuting Attorney, for appellee Hamilton County Auditor.
David C. DiMuzio, Inc., and David C. DiMuzio, for appellee St. Bernard School District Board of Education.
Katz, Greenberger & Norton, L.L.P., Scott H. Kravetz, and Jeff J. Greenberger, urging reversal for amicus curiae, Ohio Storage Owners' Society, Inc.
Supreme Court of Ohio.
MOYER, C.J.
{¶ 1} In this case, the parties agree that the arm's-length, negotiated purchase of a self-storage facility is the basis for measuring the value of the real property for the 2002 tax year. They disagree on whether the allocation in the purchase contract of approximately half the purchase price to the goodwill of an associated business should be subtracted from the price to yield the value of the real estate. The appellant...
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