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HK NEW PLAN v. BD. OF REVISION

No. 2008-1782.

121 Ohio St.3d 1224 (2009)

2009-Ohio-1110

HK NEW PLAN EXCHANGE PROPERTY OWNER II, L.L.C., Appellee, v. HAMILTON COUNTY BOARD OF REVISION et al., Appellees; CINCINNATI SCHOOL DISTRICT BOARD OF EDUCATION, Appellant.

Supreme Court of Ohio.

Decided March 18, 2009.

Attorney(s) appearing for the Case

Siegel, Siegel, Johnson & Jennings Co., L.P.A., Nicholas M.J. Ray, and Jay P. Siegel, for appellee.

David C. DiMuzio, Inc., and David C. DiMuzio, for appellant.

ON MOTION TO DISMISS.

{¶ 1} This case is pending as an appeal as of right from the Board of Tax Appeals ("BTA") pursuant to R.C. 5717.04. Appellee HK New Plan Exchange Property Owner II, L.L.C. ("HK New Plan") has moved to dismiss for lack of jurisdiction on two grounds. We find that neither ground has merit.

{¶ 2} First, HK New Plan asserts that the appellant, Cincinnati City School District Board of Education ("BOE"...

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