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FIFE v. GREENE CTY. BD. OF REVISION

No. 2007-2213.

120 Ohio St.3d 442 (2008)

2008-Ohio-6786

FIFE ET AL., Appellees, v. GREENE COUNTY BOARD OF REVISION ET AL., Appellants.

Supreme Court of Ohio.

Decided December 30, 2008.

Attorney(s) appearing for the Case

Lester L. Ferguson, for appellees.

James R. Gorry, for appellants.

Per Curiam.

{¶ 1} Appellants, Greene County Auditor and Greene County Board of Revision ("the county"), appeal from a decision of the Board of Tax Appeals ("BTA") in which the BTA reversed the board of revision and found that two parcels owned by the appellees, D. Mark Fife and Patricia Fife, qualified for current agricultural-use valuation ("CAUV") pursuant to R.C. 5713.30 and 5713.31. The two parcels at issue comprise 18.7 acres. Of...

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