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BD. OF EDN. v. BD. OF REVISION

No. 2012-1517.

140 Ohio St.3d 248 (2014)

2014-Ohio-3620

WORTHINGTON CITY SCHOOLS BOARD OF EDUCATION, Appellee, v. FRANKLIN COUNTY BOARD OF REVISION ET AL., Appellees. NORTHPOINTE DISTRIBUTION CENTER, L.L.C., Appellant.

Supreme Court of Ohio.

Decided August 27, 2014.

Attorney(s) appearing for the Case

Rich & Gillis Law Group, L.L.C., Mark H. Gillis , Karol C. Fox , and Kelley A. Gorry , for appellee Worthington City Schools Board of Education.

Sleggs, Danzinger & Gill, Co., L.P.A., Robert K. Danzinger , and Todd W. Sleggs , for appellant.

Per Curiam.

{¶ 1} This real-property-valuation case concerns the proper valuation of a commercial building consisting of warehouse and office space for tax year 2005. The property owner disagreed with the auditor's valuation and presented a value using the income approach as an "owner's opinion of value" to the Franklin County Board of Revision ("BOR"), and the BOR adopted the value suggested by that approach. The Worthington City Schools...

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