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BD. OF EDN. v. BD. OF REVISION

No. 2017-0003.

120 N.E.3d 754 (2018)

155 Ohio St.3d 187

2018-Ohio-2909

WORTHINGTON CITY SCHOOLS BOARD OF EDUCATION, Appellee, v. FRANKLIN COUNTY BOARD OF REVISION et al., Appellees; The Kroger Company, Appellant.

Supreme Court of Ohio.

Decided July 25, 2018.

Attorney(s) appearing for the Case

Rich & Gillis Law Group, L.L.C., Mark H. Gillis , and Karol C. Fox , Dublin, for appellee Worthington City Schools Board of Education.

Vorys, Sater, Seymour & Pease, L.L.P., Nicholas M.J. Ray , Steven L. Smiseck , and Lauren M. Johnson , Columbus, for appellant.

{¶ 1} This property-tax appeal involves the tax-year-2014 valuation of a parcel of land with a supermarket owned by appellant, the Kroger Company. The supermarket sits on an unusually small parcel of real property compared to parcels owned by similar retail establishments. Kroger does not have a parking lot on its parcel...

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