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HUBER HTS. CITY SCHOOLS BD. OF EDN. v. MONTGOMERY CTY. BD. OF REVISION

No. 2015-1388.

152 Ohio St.3d 182 (2017)

2017-Ohio-8819

HUBER HEIGHTS CITY SCHOOLS BOARD OF EDUCATION, APPELLANT, v. MONTGOMERY COUNTY BOARD OF REVISION, ET AL., APPELLEES.

Supreme Court of Ohio.

Decided December 6, 2017.

Attorney(s) appearing for the Case

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

Critchfield, Critchfield & Johnston, Ltd., Peggy J. Schmitz , and Sarah B. Baker , for appellee Huber Heights ABG, L.L.C.

{¶ 1} This case involves the tax-year-2013 valuation of a retail property that was split from a larger parcel and sold to appellee Huber Heights ABG, L.L.C., in June 2012. The Board of Tax Appeals ("BTA") determined that the property should be valued according to the sale price. We affirm the BTA's decision.

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