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JOHNSTON COCA-COLA BOTTLING CO., INC. v. HAMILTON CTY. BD. OF REVISION

No. 2014-1820.

149 Ohio St.3d 155 (2017)

2017-Ohio-870

JOHNSTON COCA-COLA BOTTLING COMPANY, INC., APPELLANT, v. HAMILTON COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided March 14, 2017.

Attorney(s) appearing for the Case

Karen H. Bauernschmidt Co., L.P.A., Karen H. Bauernschmidt , Stephen M. Nowak , and Glen E. Littlejohn , for appellant.

Joseph T. Deters , Hamilton County Prosecuting Attorney, and Thomas J. Scheve , Assistant Prosecuting Attorney, for appellee Hamilton County auditor.

David C. DiMuzio, Inc., and David C. DiMuzio , for appellee Cincinnati School District Board of Education.

O'CONNOR, C.J., and O'DONNELL, KENNEDY, FRENCH, O'NEILL, FISCHER, and DEWINE, JJ., concur.

{¶ 1} This real-property-valuation case involves a manufacturing and distribution facility in Cincinnati owned and operated by appellant, Johnston Coca-Cola Bottling Company, Inc. ("Coca-Cola"). The Hamilton County Board of Revision ("BOR") rejected Coca-Cola's complaint seeking a reduction for tax year 2011 and retained the...

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