AEI NET LEASE INCOME & GROWTH FUND, Appellant,
v.
ERIE COUNTY BOARD OF REVISION et al., Appellees.
Supreme Court of Ohio.https://leagle.com/images/logo.png
Submitted October 1, 2008.
Decided October 9, 2008.
Attorney(s) appearing for the Case
Siegel, Siegel, Johnson & Jennings Co. L.P.A., Fred Siegel, Jay P. Siegel, and Nicholas M.J. Ray, for appellant.
James R. Gorry, for appellees Erie County Board of Revision and Erie County Auditor.
Britton, Smith, Peters & Kalail Co., L.P.A., Karrie M. Kalail, Susan R. Hartung, and Michael E. Stinn, for appellee Perkins Local School District Board of Education.
Supreme Court of Ohio.
Per Curiam.
{¶ 1} AEI Net Lease Income & Growth Fund ("AEI") purchased the property at issue — a 1.3123-acre parcel improved with a 5,268-square-foot Applebee's restaurant — on May 12, 2004, for a price of $2,788,658. AEI appeals from a decision of the Board of Tax Appeals ("BTA"), in which the BTA affirmed the board of revision ("BOR") and adopted the sale price as the value of the property for tax year 2004. In its...
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