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JEFFERSON INDUSTRIES CORP. v. MADISON CTY. BD. OF REVISION

No. 2014-1594.

148 Ohio St.3d 181 (2016)

2016-Ohio-7089

JEFFERSON INDUSTRIES CORPORATION, APPELLANT, v. MADISON COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided October 4, 2016.

Attorney(s) appearing for the Case

Vorys, Sater, Seymour & Pease, L.L.P., Nicholas M.J. Ray , Steven L. Smiseck , and Lauren M. Johnson , for appellant.

Rich & Gillis Law Group, L.L.C., and Kelley A. Gorry , for appellees Madison County Auditor and Madison County Board of Revision.

Scott, Scriven & Wahoff, L.L.P., Jennifer Stiff Tomlin , James K. Stucko Jr. , and Derek L. Haggerty , for appellee Jefferson Local School District Board of Education.

O'DONNELL, J., dissents, and would affirm the decision of the Board of Tax Appeals.

{¶ 1} This real-property-valuation case concerns the proper valuation for tax year 2011 of a plant involved in manufacturing and stamping car frames for Honda. The Madison County auditor valued the property at approximately $34,500,000. Owner and appellant, Jefferson Industries Corporation, filed a complaint challenging this...

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