MICHAEL P. CAVANAUGH , 145 North Union Street, 3rd Floor, P.O. Box 8006, Delaware, OH 43015, For Appellees BOR & Auditor.
REBECCA A. KELLEY , 600 East Rich Street, Columbus, OH 43215, For Appellee 561 Westar Holdings, LLC, and Appellee 8771 Moreland, LLC.
SEAN F. BERNEY , 4725 Grayton Road, Cleveland, OH 44135, For Appellee St. Powell, LLC.
MATT MILLER-NOVAK , 3074 Madison Road, Cincinnati, OH 45209, For Appellee Sunbury XM, LLC.
TERENCE L. GALLAGHER , 8740 Orion Place, Suite 200, Columbus, OH 43240, For Appellee 9200 Worthington Holdings, LP
SCOTT B. BIRRER , 655 Metro Place South, Suite 600, Dublin, OH 43017, For Appellee Soccer Matters Case, Avenue, LLC,
ARBAUGH PROPERTIES OF, OWENFIELD, LLC, c/o United States Corp. Agents, Inc., 1991 Croker Road #600-755, Westlake, OH 44145, For Appellee Arbaugh Properties of, Owenfield, LLC,
COUGHLIN AUTOMOTIVE II , REALTY, LLC, c/o CPM Statutory Agent Corp., 950 Goodale Boulevard, Columbus, OH 43212, For Appellee Coughlin Automotive II, Realty, LLC,
John W. Wise, P.J., Craig R. Baldwin, J. and Andrew J. King, J., Judges.
OPINION
KING, J.
{¶ 1} Appellant, Olentangy Local School District Board of Education ("BOE"), appeals the decision of the Delaware County Court of Common Pleas dismissing its complaints challenging the 2022 tax value of certain real property.
{¶ 2} Appellees are Delaware...
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