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McDONALD'S CORP. v. UNION CTY. BD. OF REV.

No. 14-12-14.

2012 Ohio 3751

McDONALD'S CORPORATION, SUCCESSOR-IN-INTEREST BY MERGER WITH FRANCHISE REALTY INTERSTATE CORPORATION, APPELLEE, v. UNION COUNTY BOARD OF REVISION, ET AL., APPELLEES, -and- CONNOLLY CONSTRUCTION CO., APPELLANT.

Court of Appeals of Ohio, Third District, Union County.

August 20, 2012.

Attorney(s) appearing for the Case

Luther L. Liggett, Jr. and Heather Logan Melick , for Appellant.

Charles L. Bluestone , for Appellee, Franchise Realty.

David W. Phillips , for Appellee, Union Co. Prosecutor.

Mike DeWine , for Appellee, Tax Commissioner.

OPINION

PRESTON, J.

{¶ 1} Appellant, Connolly Construction Corporation, appeals the Board of Tax Appeal's judgment granting a motion filed by appellee, McDonald's Corporation, Successor-in-Interest by Merger with Franchise Realty Interstate Corporation, to dismiss Connolly Construction's underlying complaint for lack of a valid signature. Connolly Construction argues the Board of Tax Appeals erred in dismissing the complaint. Connolly Construction...

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