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AERC SAW MILL VILLAGE, INC. v. FRANKLIN CTY. BD. OF REVISION

No. 2009-1765.

127 Ohio St.3d 44 (2010)

2010-Ohio-4468

AERC SAW MILL VILLAGE, INC., Appellant, v. FRANKLIN COUNTY BOARD OF REVISION et al., Appellees.

Supreme Court of Ohio.

Decided September 28, 2010.

Attorney(s) appearing for the Case

Siegel, Siegel, Johnson & Jennings, L.P.A., J. Kieran Jennings , and Jason P. Lindholm , for appellant.

Rich & Gillis Law Group, Mark H. Gillis , and Allison J. Crites , for appellee Dublin City Schools Board of Education.

BROWN, C.J.

{¶ 1} This is an appeal from a decision of the Board of Tax Appeals ("BTA") in a real property valuation case. The Franklin County auditor determined that a value that had been stipulated by the parties for tax year 2002 in a case pending before the BTA should be carried over to tax years 2005 and 2006. The auditor made that determination even though the stipulation occurred after the auditor...

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