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SYLVANIA CITY SCHOOLS BD. OF EDN. v. LUCAS CTY. BD. OF REVISION

C.A. No. L-12-1050.

2013 Ohio 319

Board of Education for Sylvania City Schools, Appellee, v. Lucas County Board of Revision, Lucas County Auditor, Appellee, HK New Plan Exchange Property Owner II, LP, Appellant.

Court of Appeals of Ohio, Sixth District, Lucas County.

Decided: February 1, 2013.

Attorney(s) appearing for the Case

Stephen Swaim , for appellant.

Michael W. Bragg , for appellee Board of Education for Sylvania City Schools.

DECISION AND JUDGMENT

YARBROUGH, J.

I. Introduction

{¶ 1} Appellant, HK New Plan Exchange Property Owner II, LP, appeals the decision of the Ohio Board of Tax Appeals ("BTA"), which modified the tax value of real estate owned by appellant.

A. Facts and Procedural Background

{¶ 2} This case involves a dispute over the appropriate tax value on a 222,450 square-foot strip...

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