POLARIS AMPHITHEATER CONCERTS, INC., APPELLANT,
v.
DELAWARE COUNTY BOARD OF REVISION ET AL., APPELLEES.
Supreme Court of Ohio.https://leagle.com/images/logo.png
Submitted January 23, 2008.
Decided May 29, 2008.
Attorney(s) appearing for the Case
Sleggs, Danziger & Gill Co., L.P.A., and Todd W. Sleggs, for appellant.
Rich, Crites & Dittmer, L.L.C., Jeffrey A. Rich, and Mark H. Gillis, for appellee Board of Education of Olentangy Local Schools.
David Yost, Delaware County Prosecuting Attorney, and Christopher Betts, Assistant Prosecuting Attorney, for appellees Delaware County Board of Revision and County Auditor.
Supreme Court of Ohio.
PFEIFER, J.
{¶ 1} Throughout the relevant period, Polaris Amphitheater Concerts, Inc. ("Polaris") owned the five parcels at issue in this case, and those parcels collectively constituted the Germain Amphitheater, which was a venue for popular music concerts located in the city of Columbus and the Olentangy Local School District. Polaris challenged the auditor's valuation of the parcels for tax year 2003. The primary focus of the challenge...
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