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W. CARROLLTON CITY SCHOOLS BD. OF EDN. v. MONTGOMERY CTY. BD. OF REVISION

No. 2015-0389.

150 Ohio St.3d 215 (2017)

2017-Ohio-4328

WEST CARROLLTON CITY SCHOOLS BOARD OF EDUCATION, APPELLANT, v. MONTGOMERY COUNTY BOARD OF REVISION ET AL., APPELLEES.

Supreme Court of Ohio.

Decided June 20, 2017.

Attorney(s) appearing for the Case

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

John R. Koverman Jr. , for appellee Carmax Auto Superstores, Inc.

DEWINE, J., concurs in judgment only.

{¶ 1} Appellant, West Carrollton City Schools Board of Education ("BOE"), challenges the decision of the Board of Tax Appeals ("BTA"), which retained the auditor's update-year valuation of $4,716,690 for 2011. The BOE argues that the subject property, two contiguous parcels developed by appellee Carmax Auto Superstores, Inc...

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