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OLENTANGY LOCAL SCHOOLS BD. OF EDN. v. DELAWARE CTY. BD. OF REVISION

No. 2014-0826.

151 Ohio St.3d 515 (2017)

2017-Ohio-8347

OLENTANGY LOCAL SCHOOLS BOARD OF EDUCATION, APPELLEE, v. DELAWARE COUNTY BOARD OF REVISION ET AL., APPELLEES; 7991 COLUMBUS PIKE, L.L.C., APPELLANT.

Supreme Court of Ohio.

Decided October 31, 2017.

Attorney(s) appearing for the Case

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

Manos, Martin & Pergram Co., L.P.A., and Stephen D. Martin , for appellant.

KENNEDY, J., concurs in judgment only.

{¶ 1} This case involves the valuation of the real property retained by an owner after it sold a portion of its property during the tax year at issue. In April 2009, the owner of the original 16.3-acre parcel, appellant, 7991 Columbus Pike, L.L.C., conveyed a single condominium...

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