MASON CITY SCHOOL v. WARREN CTY.

No. 2012-2107.

138 Ohio St.3d 153 (2014)

2014-Ohio-104

MASON CITY SCHOOL DISTRICT BOARD OF EDUCATION, Appellee, v. WARREN COUNTY BOARD OF REVISION ET AL., APPELLEES; SQUIRE HILL PROPERTIES II, L.L.C., Appellant.

Supreme Court of Ohio.

Decided January 21, 2014.


Attorney(s) appearing for the Case

David C. DiMuzio, Inc., and Jennifer B. Antaki , for appellee Mason City School District Board of Education.

David P. Fornshell , Warren County Prosecuting Attorney, and Michael Greer and Christopher A. Watkins , Assistant Prosecuting Attorneys, for appellees Warren County Board of Revision and Warren County Auditor.

Hemmer DeFrank, P.L.L.C., Scott R. Thomas , and Carlo R. Wessels , for appellant.


KENNEDY, J.

{¶ 1} In this appeal from the Board of Tax Appeals ("BTA"), we consider the motion to dismiss filed by appellee Mason City School District Board of Education and the appeal filed by appellant, Squire Hill Properties II, L.L.C. Squire Hill advances four propositions of law:

1. The decision of the Board of Tax Appeals is a nullity because Squire Hill was denied due process in not being provided constitutionally required...

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