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SPRINGFIELD ACME RENTAL, L.L.C. v. CLARK CTY. BD. OF REVISION

Appellate No. 2012-CA-4.

2012 Ohio 4454

SPRINGFIELD ACME RENTAL, L.L.C., Appellant, v. CLARK COUNTY BOARD OF REVISION, et al., Appellees.

Court of Appeals of Ohio, Second District, Clark County.

Rendered on September 28, 2012.

Attorney(s) appearing for the Case

MARK H. GILLIS , Atty. Reg. #0066908, and KELLEY A. GORRY , Atty. Reg. #0079210, Rich & Gillis Law Group, LLC, 6400 Riverside Drive, Suite D, Dublin, Ohio 43017, Attorneys for Plaintiff-Appellee, Springfield City School District Bd. Of Edu.

THOMAS H. LAGOS , Atty. Reg. #0014980, Lagos & Lagos P.L.L., One South Limestone Street, Suite 1000, Springfield, Ohio 45502, Attorney for Appellant, Springfield Acme Rental, L.L.C.

WILLIAM D. HOFFMAN , Atty. Reg. #0047109, and D. ANDREW WILSON , Atty. Reg. #0073767, Clark County Prosecutor's Office, 50 East Columbia Street, Post Office Box 1608, Springfield, Ohio 45501 Attorneys for Defendant-Appellees, Clark Co. Auditor & Clark Co. Bd. of Revision.

OPINION

HALL, J.

{¶ 1} Appellant Springfield Acme Rental LLC has appealed a Board of Tax Appeals (BTA) decision and order. The BTA order reverses the Clark County Board of Revision's (BOR) order that reduces the true value of property owned by the rental company. The BTA's order also reinstates the true value originally determined by the county auditor. The primary issue here is whether the rental company presented sufficient evidence to...

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