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NEW ALBANY-PLAIN SCHOOLS v. BD. OF REVISION

Nos. 22AP-732, 22AP-733, 22AP-737, 22AP-738, 22AP-743, 22AP-744, 22AP-746, 22AP-747, 22AP-748, 22AP-749, 22AP-750, & 22AP-751.

226 N.E.3d 1035 (2023)

2023-Ohio-3806

NEW ALBANY-PLAIN LOCAL SCHOOLS BOARD OF EDUCATION et al., Appellants-Appellants, v. FRANKLIN COUNTY BOARD OF REVISION et al., Appellees-Appellees.

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

Rendered on October 19, 2023.

Attorney(s) appearing for the Case

On brief: Rich & Gillis Law Group, LLC, Mark H. Gillis , and Kelley A. Gorry , Dublin, for appellants.

On brief: Zaino Hall & Farrin, LLC, Steven K. Hall , and Robert C. Maier , Columbus, for appellee ANSA Propco Partnership, LP.

On brief: Vesha Law Firm, LLC, Sterling Weiser , Nicholas C. Vesha , Dublin, and Jim Lewis , for appellees Dhanlazmi, LLC, and Riaan Raman, LLC.

On brief: Bailey Cavalieri, LLC, Joshua D. DiYanni , Columbus, and Graycen M. Wood , for appellees 32 Viotis Dr., LLC, Eakin Place Holdings, LLC, and Eakin Brooksedge Apartments, LLC.

On brief: Dinsmore & Shohl, LLP, and Kelvin M. Lawrence , Columbus, for appellees UHS-161 N. Fourth, LLC; District at Linworth TIC1, LLC; District at Linworth TIC2, LLC; District at Linworth TIC3, LLC; District at Linworth TIC4, LLC; District at Linworth TIC5, LLC, and; District at Linworth TIC6, LLC.

On brief: G. Gary Tyack , Prosecuting Attorney, and William J. Stehle , for appellees Franklin County Auditor and Board of Revision.

DECISION

{¶ 1} Presently before this court are 12 appeals from 8 decisions of the Ohio Board of Tax Appeals ("BTA"), in each of which the BTA dismissed for lack of jurisdiction an appeal from a decision of the Franklin County Board of Revision ("BOR"). Appellants are the New Albany-Plain Local Schools Board...

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