RHODES v. HAMILTON CTY. BD. OF REVISION

No. 2007-0615.

117 Ohio St.3d 532 (2008)

2008-Ohio-1595

RHODES, AUD., Appellee, v. HAMILTON COUNTY BOARD OF REVISION ET AL., Appellees; MA RICHTER VILLA LTD. ET AL., Appellants.

Supreme Court of Ohio.

Decided April 9, 2008.


Attorney(s) appearing for the Case

Joseph T. Deters, Hamilton County Prosecuting Attorney, and Thomas J. Scheve, Assistant Prosecuting Attorney, for appellee Hamilton County Auditor.

Schroeder, Maundrell, Barbiere & Powers and John W. Hust, for appellee Princeton City School District Board of Education.

Siegel, Siegel, Johnson & Jennings Co., L.P.A., Nicholas M.J. Ray, Jay P. Siegel, and Fred Siegel, for appellants MA Richter Villa Ltd. and Vigran Brothers Villa Ltd.

Strauss & Troy, Franklin A. Klaine Jr., and Nicole M. Lundrigan, urging affirmance for amicus curiae Sycamore Community School District Board of Education.

David C. DiMuzio, Inc., and David C. DiMuzio, urging affirmance for amicus curiae Cincinnati School District Board of Education.


O'DONNELL, J.

{¶ 1} MA Richter Villa Ltd. and Vigran Brothers Villa Ltd. (collectively, "MA Richter") appeal from a decision of the Board of Tax Appeals ("BTA") that reversed the Hamilton County Board of Revision's decision to reduce the value of property owned by MA Richter for purposes of real estate taxation for the 2004 tax year pursuant to R.C. 5713.03. The issue before this court...

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