OLENTANGY LOCAL v. BD. OF REVISION

No. 2013-1506.

141 Ohio St.3d 243 (2014)

2014-Ohio-4723

OLENTANGY LOCAL SCHOOLS BOARD OF EDUCATION, APPELLANT, v. DELAWARE COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided October 28, 2014.


Attorney(s) appearing for the Case

Rich & Gillis Law Group, L.L.C., and Mark H. Gillis , for appellant.

Corsaro & Associates Co., L.P.A., and Christian M. Bates , for appellee TaDa Investments, L.L.C.

Carol O'Brien , Delaware County Prosecuting Attorney, and Mark W. Fowler , Assistant Prosecuting Attorney, for appellees Delaware County Auditor and Board of Revision.


{¶ 1} This case turns on the relationship between two statutory provisions governing real property tax assessment, R.C. 5713.04 and former R.C. 5713.03. During the time at issue in this case, former R.C. 5713.03 established a rebuttable presumption that a sale price is the best...

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