AKRON CITY SCHOOL DIST. BD. OF EDN. v. SUMMIT CTY. BD. OF REVISION

No. 2012-1542.

139 Ohio St.3d 92 (2014)

2014-Ohio-1588

AKRON CITY SCHOOL DISTRICT BOARD OF EDUCATION, Appellee, v. SUMMIT COUNTY BOARD OF REVISION ET AL., Appellees; BARKOFF ET AL., TRUSTEES, Appellants.

Supreme Court of Ohio.

Decided April 16, 2014.


Attorney(s) appearing for the Case

Brindza, McIntire & Seed, L.L.P., and David H. Seed , for appellee Akron City School District Board of Education.

Michael DeWine , Attorney General, and Regina M. VanVorous , Assistant Attorney General, for appellees Summit County Board of Revision and Summit County Fiscal Officer.

Sleggs, Danzinger & Gill Co., L.P.A., and Todd W. Sleggs , for appellants.


PFEIFER, J.

{¶ 1} In August 2005, the real property at issue was sold for $1,407,000. In assessing the property for tax year 2008, appellee Summit County fiscal officer performed the reappraisal that the law requires every six years and determined the value of the property to be $902,320. Appellee Akron City School District Board of Education ("school board") filed a complaint asserting that the 2005 sale price should be adopted as the...

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