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GROVEPORT MADISON LOCAL SCHOOLS BD. OF EDN. v. FRANKLIN CTY. BD. OF REVISION

No. 2015-0078.

149 Ohio St.3d 706 (2017)

2017-Ohio-1428

GROVEPORT MADISON LOCAL SCHOOLS BOARD OF EDUCATION, APPELLEE, v. FRANKLIN COUNTY BOARD OF REVISION ET AL., APPELLEES; NSCO INTERNATIONAL INVESTMENT, L.L.C., APPELLANT.

Supreme Court of Ohio.

Decided April 20, 2017.

Attorney(s) appearing for the Case

Rich & Gillis Law Group, L.L.C., Mark Gillis , and Kimberly G. Allison , for appellee Groveport Madison Local Schools Board of Education.

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

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

{¶ 1} This case involves procedural irregularities following an appeal of the valuation of an apartment complex. In March 2007, after a complaint by the property owner, the Franklin County Board of Revision ("BOR") reduced the subject property's tax-year-2005 value by $936,600...

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