LTC PROPERTIES v. LICKING CTY. BD.

No. 2011-1154.

133 Ohio St.3d 111 (2012)

2012-Ohio-3930

LTC PROPERTIES, INC., Appellant, v. LICKING COUNTY BOARD OF REVISION ET AL., Appellees.

Supreme Court of Ohio.

Decided September 6, 2012.


Attorney(s) appearing for the Case

Wayne E. Petkovic , for appellant.

Kenneth W. Oswalt , Licking County Prosecuting Attorney, and Dennis E. Dove , Assistant Prosecuting Attorney, for appellees Licking County Board of Revision and Licking County Auditor.

Means, Bichimer, Burkholder & Baker Co., L.P.A., and Robert M. Morrow , for appellee Newark City Schools Board of Education.


Per Curiam.

{¶ 1} LTC Properties, Inc., which owns Chestnut House Assisted Living, a congregate-care assisted-living facility in Newark, Licking County, contests the tax-year 2007 valuation of its property as found by the auditor, as retained by the Licking County Board of Revision ("BOR"), and as affirmed by the Board of Tax Appeals ("BTA"). On the merits, LTC contends that the auditor overvalued its property by predicating his cost...

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