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OHIO APT. ASSN. v. LEVIN

No. 2009-0213.

127 Ohio St.3d 76 (2010)

2010-Ohio-4414

OHIO APARTMENT ASSOCIATION ET AL., Appellants AND Cross-Appellees, v. LEVIN, TAX COMMR., Appellee AND Cross-Appellant.

Supreme Court of Ohio.

Decided September 23, 2010.

Attorney(s) appearing for the Case

Calfee, Halter & Griswold, L.L.P., Mark I. Wallach , James F. Lang , and Laura C. McBride , for appellants and cross-appellees.

Richard Cordray , Attorney General, and Lawrence D. Pratt and Alan Schwepe , Assistant Attorneys General, for appellee and cross-appellant.

CUPP, J.

{¶ 1} This matter originated in the Board of Tax Appeals ("BTA") upon an application for rule review pursuant to R.C. 5703.14(C). The rule-review process allows any person who has been or may be injured by any rule adopted and promulgated by the tax commissioner to ask the BTA to determine whether the rule is reasonable.

{¶ 2} The appellants and cross-appellees are...

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