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HK NEW PLAN EXCH. PROP. OWNER II, L.L.C. v. HAM. CTY. BD. OF REV.

No. 2008-1782.

122 Ohio St.3d 438 (2009)

2009-Ohio-3546

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 July 28, 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 HK New Plan Exchange Property Owner II, L.L.C.

David C. DiMuzio, Inc., David C. DiMuzio, and Jennifer B Antaki, for appellant.

Per Curiam.

{¶ 1} Appellant, Cincinnati School District Board of Education ("school district"), appeals from a decision of the Board of Tax Appeals ("BTA") in which the BTA reversed the Hamilton County Board of Revision ("BOR") and found that a January 2003 sale price constituted the value of the property at issue for tax year 2005. The school district contests the BTA's decision primarily...

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