ADAMS v. TESTA

No. 2016-0256.

152 Ohio St.3d 207 (2017)

2017-Ohio-8853

ADAMS ET AL., APPELLANTS, v. TESTA, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 7, 2017.


Attorney(s) appearing for the Case

Van Kley & Walker, L.L.C., and Jack A. Van Kley , for appellants.

Michael DeWine , Attorney General, and Daniel W. Fausey and Daniel G. Kim , Assistant Attorneys General, for appellee.

Chad A. Endsley , Leah F. Curtis , and Amy M. Milam , urging reversal for amicus curiae, Ohio Farm Bureau Federation.


{¶ 1} Each year, to enable county auditors to determine the value of farmland for tax purposes, the Ohio Tax Commissioner adopts a journal entry that sets forth a table assigning per-acre values — current agricultural-use values ("CAUVs") — to different types of agricultural land. This case presents the...

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