SHEFFIELD CROSSING v. LORAIN COUNTY BD.

No. 19AP-687.

165 N.E.3d 415 (2020)

2020-Ohio-6938

SHEFFIELD CROSSING STATION, L.L.C., Appellant-Appellant, v. LORAIN COUNTY BOARD OF REVISION et al., Appellees-Appellees.

Court of Appeals of Ohio, Tenth District, Franklin County.

Rendered on December 29, 2020.


Attorney(s) appearing for the Case

On brief: The Gibbs Firm, LPA, Ryan J. Gibbs , Cincinnati, and Geoffrey N. Byrne , for appellant Sheffield Crossing Station, L.L.C. Argued: Geoffrey N. Byrne.

On brief: Pepple & Waggoner, Ltd., and Christian M. Williams , Cleveland, for appellees Sheffield-Sheffield Lake City School District Board of Education. Argued: Christian M. Williams.

On brief: Dennis P. Will , Lorain County Prosecuting Attorney, and Cara M. Finnegan , for appellees Lorain County Board of Revision and Lorain County Auditor. Argued: Cara M. Finnegan.


DECISION

{¶ 1} Appellant Sheffield Crossing Station, L.L.C., appeals the September 10, 2019 decision of the Ohio Board of Tax Appeals ("BTA") valuing the subject property, a shopping mall consisting of ten combined tax parcels with an anchor tenant of Giant Eagle, for tax year 2017 at the December 23...

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