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CINCINNATI SCHOOL DIST. BD. OF EDN. v. HAMILTON CTY. BD. OF REVISION

No. 2009-1405.

127 Ohio St.3d 63 (2010)

2010-Ohio-4907

CINCINNATI SCHOOL DISTRICT BOARD OF EDUCATION, Appellant, v. HAMILTON COUNTY BOARD OF REVISION et al., Appellees.

Supreme Court of Ohio.

Decided October 12, 2010.

Attorney(s) appearing for the Case

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

Cooper & Elliott, L.L.C., Rex H. Elliott , Charles H. Cooper , and John C. Camillus , for appellees Fenco Development Company and Craig Fennel.

Per Curiam.

{¶ 1} This is an appeal from a decision of the Board of Tax Appeals ("BTA") in a real property valuation case. The BTA affirmed the reduction ordered by the Hamilton County Board of Revision ("BOR"), which was based on the price paid by Fenco Development Company in a foreclosure sale. The Cincinnati School District Board of Education ("school board") contends that the sale price was not indicative of value because the foreclosure sale...

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