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VIOLA ASSOCIATES v. CNTY. BD. OF REVISION

Nos. 18CA011386 18CA011387.

170 N.E.3d 522 (2021)

2021-Ohio-991

VIOLA ASSOCIATES, LLC, et al., Appellees, v. LORAIN COUNTY BOARD OF REVISION, et al., Appellants.

Court of Appeals of Ohio, Ninth District, Lorain County.

Dated: March 29, 2021.

Attorney(s) appearing for the Case

J. D. TOMLINSON , Prosecuting Attorney, and CARA M. FINNEGAN , Assistant Prosecuting Attorney, for Appellants.

KELLY A. GORRY , Attorney at Law, for Appellants.

KARRIE M. KALAIL , Attorney at Law, Cleveland, for Appellant.

JONATHAN T. BROLIER , BRYAN M. SMEENK , and TESS G. TANNEHILL , Columbus, Attorneys at Law, for Appellees.

DECISION AND JOURNAL ENTRY

{¶1} The Firelands Local School District Board of Education ("Firelands BOE"), and the Lorain County Auditor and the Lorain County Board of Revision (collectively, "Lorain County") appeal the decision of the Ohio Board of Tax Appeals. We affirm.

I.

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