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DUBLIN CITY SCHOOLS BD. OF EDN. v. FRANKLIN CTY. BD. OF REVISION

No. 2014-0881.

147 Ohio St.3d 38 (2016)

2016-Ohio-3025

DUBLIN CITY SCHOOLS BOARD OF EDUCATION, APPELLANT, v. FRANKLIN COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided May 18, 2016.

Attorney(s) appearing for the Case

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

Stagnaro, Saba & Patterson Co., L.P.A., and Paul T. Saba , for appellee Union Savings Bank.

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

{¶ 1} This real-property-valuation case concerns the proper valuation for tax year 2010 of a two-story office building in Franklin County. The auditor valued the property at $2,205,000, and the owner sought a value of $1,000,000 based on an appraisal it presented to the Franklin County Board of Revision ("BOR"). The BOR adopted...

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