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US 23 SELF STORAGE, LLC v. OLENTANGY LOCAL SCHOOL BD. OF EDN.

No. 10 CAH 050039.

2011 Ohio 442

US 23 Self Storage, LLC, Appellant, v. Olentangy Local School Board of Education, et al., Appellees.

Court of Appeals of Ohio, Fifth District, Delaware County.

DATE OF JUDGMENT ENTRY: January 26, 2011.

Attorney(s) appearing for the Case

JUAN JOSE PEREZ , ANGELA ALEXANDER SAVINO , 8000 Ravines Edge Ct., Suite 300, Columbus, OH 43235, WILLIAM J. OWEN , Assistant Prosecuting Attorney, Delaware County Prosecutor's Office, 140 N. Sandusky St., 3rd Floor, Delaware, OH 43015, For Appellant.

MARK H. GILLIS , 6400 Riverside Dr., Suite D, Dublin, OH 43017, For Appellees.

Before: Julie A. Edwards, P.J., W. Scott Gwin, J., Patricia A. Delaney, J.

OPINION

DELANEY, J.

{¶1} Appellant, US 23 Self Storage, LLC, appeals the April 20, 2010 decision of the Ohio Board of Tax Appeals. Appellees are the Olentangy Local School Board of Education ("Olentangy") and the Tax Commissioner.

STATEMENT OF THE CASE1

{¶2} Olentangy appealed a decision of the Delaware County Board of Revisions to the Ohio Board of Tax Appeals as to...

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