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

No. 2012-1615.

137 Ohio St.3d 541 (2013)

2013-Ohio-4956

1 N.E.3d 395

McDONALD'S CORPORATION, Appellee, v. UNION COUNTY BOARD OF REVISION ET AL., Appellees; CONNOLLY CONSTRUCTION COMPANY, Appellant.

Supreme Court of Ohio.

Decided November 20, 2013.

Attorney(s) appearing for the Case

Bluestone Law Group, L.L.C., and Charles L. Bluestone , for appellee McDonald's Corporation.

David W. Phillips , Union County Prosecuting Attorney, and Rick Rodger , Assistant Prosecuting Attorney, for appellees Union County Board of Revision and Union County Auditor.

Michael DeWine , Attorney General, for appellee Ohio Tax Commissioner.

Luper Neidenthal & Logan, Luther L. Liggett Jr. , and David M. Scott , for appellant Connolly Construction Co.

O'CONNOR, C.J., and PFEIFER, O'DONNELL, LANZINGER, KENNEDY, FRENCH, and O'NEILL, JJ., concur.

{¶ 1} The judgment of the court of appeals is reversed on the authority of Marysville Exempted Village School Dist. Bd. of Edn. v. Union Cty. Bd. of Revision, 136 Ohio St.3d 146, 2013-Ohio-3077, 991 N.E.2d 1134, and Groveport Madison Local Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision, 137 Ohio St.3d 266, 2013-Ohio-4627, 998 N.E.2d 1132.

{¶ 2} The failure-to-name-the-owner issue is resolved...

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