BD. OF EDN. v. BD. OF REVISION

No. 2016-0902.

114 N.E.3d 162 (2018)

154 Ohio St.3d 308

2018-Ohio-3855

WESTERVILLE CITY SCHOOLS BOARD OF EDUCATION, Appellee and Cross-Appellant, v. FRANKLIN COUNTY BOARD OF REVISION et al., Appellees; GC Net Lease (Westerville) Investors, L.L.C., Appellant and Cross-Appellee.

Supreme Court of Ohio.

Decided September 26, 2018.


Attorney(s) appearing for the Case

Rich & Gillis Law Group, L.L.C., Mark H. Gillis , Karol C. Fox , Kelley A. Gorry , Dublin, Kimberly G. Allison , Columbus, and Richelle L. Thoburn , Dublin, for appellee and cross-appellant.

Sleggs, Danzinger & Gill Co., L.P.A., and Todd W. Sleggs , Cleveland, for appellant and cross-appellee.


{¶ 1} At issue in this real-property tax case is the 2013 value of a single-tenant office building occupied by J.P. Morgan Chase under a net lease. Under R.C. 5713.03 as amended by 2012 Am.Sub. H.B. No. 487 ("H.B. 487"), the fee-simple estate must be valued as if unencumbered. The question presented is whether the Board of...

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