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LUTHERAN SOCIAL SERVS. OF CENT. OHIO VILLAGE HOUS., INC. v. FRANKLIN CTY. BD. OF REVISION

No. 2014-1032.

150 Ohio St.3d 125 (2017)

2017-Ohio-900

LUTHERAN SOCIAL SERVICES OF CENTRAL OHIO VILLAGE HOUSING, INC., APPELLEE, v. FRANKLIN COUNTY BOARD OF REVISION ET AL., APPELLEES; SOUTH-WESTERN CITY SCHOOLS BOARD OF EDUCATION, APPELLANT.

Supreme Court of Ohio.

Decided March 16, 2017.

Attorney(s) appearing for the Case

Timothy A. Pirtle , for appellee Lutheran Social Services of Central Ohio Village Housing, Inc.

Rich & Gillis Law Group, L.L.C., Mark Gillis , and Kimberly G. Allison , for appellant.

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

{¶ 1} This appeal from the Board of Tax Appeals ("BTA") concerns the proper valuations for tax year 2008 of two government-subsidized housing complexes in Franklin County. For each complex, the Franklin County Board of Revision ("BOR") rejected the appraisal evidence that the...

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