COLUMUS BD. OF EDN. v. BD. OF REV.

No. 2016-0551.

112 N.E.3d 864 (2018)

154 Ohio St.3d 146

2018-Ohio-3254

COLUMBUS CITY SCHOOLS BOARD OF EDUCATION, Appellee v. FRANKLIN COUNTY BOARD OF REVISION et al., Appellees; Network Restorations I, L.L.C., Appellant.

Supreme Court of Ohio.

Decided August 15, 2018.


Attorney(s) appearing for the Case

Rich & Gillis Law Group, L.L.C., Mark Gillis , Dublin, and Kimberly G. Allison , for appellee Columbus City Schools Board of Education.

Timothy A. Pirtle , Columbus, for appellant.

Porter, Wright, Morris & Arthur, L.L.P., Dayton, Mark A. Snider , Abbigail L. Brothers , and L. Bradfield Hughes , Columbus, urging reversal for amici curiae, Ohio Capital Corporation for Housing, Ohio Housing Council, Coalition on Homelessness and Housing in Ohio, Ohio Community Development Corporation Association, Council for Rural Housing & Development of Ohio, Midwest Affordable Housing Management Association, Ohio Apartment Association, and Columbus Apartment Association.


DeWine, J., concurring in part and dissenting in part.

{¶ 1} This appeal challenges a decision of the Board of Tax Appeals ("BTA") and involves the question of how best to determine the true value of a low-income-housing property that is both rent restricted (i.e., the owner is restricted in the rent it can charge...

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