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N. CANTON CITY SCHOOL DIST. BD. OF EDN. v. STARK CTY. BD. OF REVISION

No. 2015-0349.

152 Ohio St.3d 292 (2018)

2018-Ohio-1

NORTH CANTON CITY SCHOOL DISTRICT BOARD OF EDUCATION, APPELLEE, v. STARK COUNTY BOARD OF REVISION ET AL., APPELLEES; LFG PROPERTIES, L.L.C., APPELLANT.

Supreme Court of Ohio.

Decided January 2, 2018.

Attorney(s) appearing for the Case

Lane, Alton & Horst, L.L.C., and Robert M. Morrow , and Mary Jo Shannon Slick , for appellee North Canton City School District Board of Education.

Vorys, Sater, Seymour & Pease, L.L.P., and Karen H. Bauernschmidt , for appellant.

{¶ 1} This appeal concerns the valuation for tax purposes of a property that was sold following a foreclosure proceeding. The primary issue before us involves the application of the "forced sale" provision of R.C. 5713.04. As we have applied the provision, a forced sale gives rise to a presumption that the sale price...

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