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OLENTANGY LOCAL SCHOOLS BD. OF EDN. v. DELAWARE CTY. BD. OF REVISION

No. 2014-1582.

147 Ohio St.3d 409 (2016)

2016-Ohio-7381

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

Supreme Court of Ohio.

Decided October 20, 2016.

Attorney(s) appearing for the Case

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

Vorys, Sater, Seymour & Pease, L.L.P., Nicholas M.J. Ray , Hilary J. Houston , and Lauren M. Johnson , for appellee Olentangy Crossing, L.L.C.

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 29.307-acre, undeveloped tract that is made up of three noncontiguous parcels and was purchased on February 1, 2007, for the development of ranch condominiums. Because two of the three...

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