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ADAMS v. TESTA

No. 2016-0510.

152 Ohio St.3d 217 (2017)

2017-Ohio-8854

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 , Daniel G. Kim , and Kody R. Teaford , 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} This is a companion case to Adams v. Testa, 152 Ohio St.3d 207, 2017-Ohio-8853, ___ N.E.3d ___ ("Adams I"), also decided today. At issue in both cases are the journal entries that set forth current agricultural-use values ("CAUVs"), which county auditors...

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