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HCP EMOH v. BOARD OF REVISION

No. 2016-1712.

121 N.E.3d 370 (2018)

155 Ohio St.3d 378

2018-Ohio-4750

HCP EMOH, L.L.C., Appellant, v. WASHINGTON COUNTY BOARD OF REVISION et al., Appellees.

Supreme Court of Ohio.

Decided November 30, 2018.

Attorney(s) appearing for the Case

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

Rich & Gillis Law Group, L.L.C., and Kelley A. Gorry , Dublin, for appellees.

Joseph T. Deters , Hamilton County Prosecuting Attorney, and Thomas J. Scheve and Jay R. Wampler , Assistant Prosecuting Attorneys, urging affirmance for amicus curiae, Hamilton County Auditor.

{¶ 1} This case revisits an issue that arises in the context of valuing an assisted-living facility—namely, how should an appraiser go about separating the facility's business value from the value of the realty? The Board of Tax Appeals ("BTA") rejected the method espoused by an appraiser for appellant, property owner...

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