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NORTHLAND-4, L.L.C. v. FRANKLIN COUNTY BD. OF REVISION

No. 2017-0043.

120 N.E.3d 817 (2018)

155 Ohio St.3d 257

2018-Ohio-4303

NORTHLAND-4, L.L.C., et al., Appellants, v. FRANKLIN COUNTY BOARD OF REVISION et al., Appellees.

Supreme Court of Ohio.

Decided October 25, 2018.

Attorney(s) appearing for the Case

Vorys, Sater, Seymour & Pease, L.L.P., Karen H. Bauernschmidt , Cleveland, Nicholas M.J. Ray , and Steven L. Smiseck , Columbus, for appellants.

Rich & Gillis Law Group, L.L.C., Mark H. Gillis , and Karol C. Fox , Dublin, for appellee Gahanna-Jefferson City School District Board of Education.

{¶ 1} Because the Board of Tax Appeals ("BTA") did not fully consider the appraisal evidence presented by the property owner, appellant Northland-4, L.L.C., and its tenant, appellant Knowledge Universe Education, L.L.C., we vacate the decision of the BTA and remand the cause for further proceedings on the authority of Terraza...

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