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NWD 300 SPRING, L.L.C. v. FRANKLIN CTY. BD. OF REVISION

No. 2016-0102.

151 Ohio St.3d 193 (2017)

2017-Ohio-7579

NWD 300 SPRING, L.L.C. v. FRANKLIN COUNTY BOARD OF REVISION ET AL., APPELLEES; REIDY ET AL., APPELLANTS.

Supreme Court of Ohio.

Decided September 14, 2017.

Attorney(s) appearing for the Case

Law Offices of Russell A. Kelm, Russell A. Kelm , and Colleen M. Koehler , for appellants.

Rich & Gillis Law Group, L.L.C., Mark H. Gillis , and Kelley Gorry , for appellee Columbus City Schools Board of Education.

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

{¶ 1} This appeal concerns the tax value of the land underlying the North Bank Park Condominiums ("North Bank") in Franklin County for tax year 2013. We conclude that the decision of the Board of Tax Appeals ("BTA"), which adopted the value found in an appraisal report...

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