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GILMAN v. HAMILTON CTY. BD. OF REVISION

No. 2010-0267.

127 Ohio St.3d 154 (2010)

2010-Ohio-4992

GILMAN, Appellee, v. HAMILTON COUNTY BOARD OF REVISION ET AL., Appellees; RHODES, AUD., Appellant.

Supreme Court of Ohio.

Decided October 20, 2010.

Attorney(s) appearing for the Case

Julia M. Gilman , pro se.

Joseph T. Deters , Hamilton County Prosecuting Attorney, and Thomas J. Scheve , Assistant Prosecuting Attorney, for appellant.

Per Curiam.

{¶ 1} In this case, the Hamilton County Auditor, Dusty Rhodes, appeals from a decision of the Board of Tax Appeals ("BTA") that granted a homestead exemption with respect to the property at issue. The auditor had denied the request for the exemption, and the Hamilton County Board of Revision ("BOR") upheld that denial. The auditor asserted, and the BOR agreed, that the property did not qualify for the tax reduction because...

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