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OAK HILLS LOCAL v. HAMILTON BD.

No. 2012-0383.

134 Ohio St.3d 539 (2012)

2012-Ohio-5750

OAK HILLS LOCAL SCHOOL DISTRICT BOARD OF EDUCATION, Appellant, v. HAMILTON COUNTY BOARD OF REVISION ET AL., Appellees.

Supreme Court of Ohio.

Decided December 6, 2012.

Attorney(s) appearing for the Case

David C. DiMuzio, Inc., and David C. DiMuzio , for appellant.

Finney, Stagnaro, Saba & Patterson Co., L.P.A., and Paul T. Saba , for appellee Western Hills Country Club.

Per Curiam.

{¶ 1} This case presents a "race to the courthouse" in a real-property tax-valuation case. On October 10, 2011, the Hamilton County Board of Revision ("BOR") issued a decision that ordered reductions in the valuation of property owned by Western Hills Country Club. The Oak Hills Local School District Board of Education ("school board") attempted to appeal that decision to the Board of Tax Appeals ("BTA") by sending the appropriate...

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