Corporate Exchange Bldgs. IV & V, L.P. v. Franklin Cty. Bd. of Revision

Ohio Supreme Court

Corporate Exchange Bldgs. IV & V, L.P. v. Franklin Cty. Bd. of Revision

1998 Ohio 383, 82 Ohio St. 3d 305

CourtOhio Supreme Court

DecidedJuly 1, 1998

Docket1997-0997

StatusPublished

This text of 1998 Ohio 383 (Corporate Exchange Bldgs. IV & V, L.P. v. Franklin Cty. Bd. of Revision) is published on Counsel Stack Legal Research, covering Ohio Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Corporate Exchange Bldgs. IV & V, L.P. v. Franklin Cty. Bd. of Revision, 1998 Ohio 383, 82 Ohio St. 3d 305 (Ohio 1998).

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[This opinion has been published in Ohio Official Reports at 82 Ohio St.3d 305.]

CORPORATE EXCHANGE BUILDINGS IV & V, LIMITED PARTNERSHIP, APPELLANT, v. FRANKLIN COUNTY BOARD OF REVISION ET AL., APPELLEES. [Cite as Corporate Exchange Bldgs. IV & V, L.P. v. Franklin Cty. Bd. of Revision, 1998-Ohio-383.] Taxation—Real property valuation of office buildings on two nonadjacent parcels where purchase price was not allocated at time of sale—Board of Tax Appeals may approve board of revision’s valuation of each parcel, when. (No. 97-997—Submitted January 27, 1998—Decided July 1, 1998.) APPEAL from the Board of Tax Appeals, No. 95-A-465. __________________ Per Curiam. {¶ 1} This case concerns the valuation of parcel number 183730 as described in case No. 97-996. The decision of the Board of Tax Appeals is affirmed on the authority of Corporate Exchange Bldgs. IV & V, L.P. v. Franklin Cty. Bd. of Revision (1998), 82 Ohio St.3d 297, 695 N.E.2d 743, decided today. Decision affirmed. MOYER, C.J., DOUGLAS, RESNICK, F.E. SWEENEY and COOK, JJ., concur. PFEIFER and LUNDBERG STRATTON, JJ., dissent. __________________ LUNDBERG STRATTON, J., dissenting. {¶ 2} For the reasons set forth in my dissenting opinion in Corporate Exchange Bldgs. IV & V, L.P. v. Franklin Cty. Bd. of Revision (1998), 82 Ohio St.3d 297, 301-304, 695 N.E.2d 743, 745-748, decided this day, I also dissent with respect to this parcel’s valuation. PFEIFER, J., concurs in the foregoing dissenting opinion. __________________

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[This opinion has been published in Ohio Official Reports at 82 Ohio St.3d 305.]

CORPORATE EXCHANGE BUILDINGS IV & V, LIMITED PARTNERSHIP, APPELLANT, v. FRANKLIN COUNTY BOARD OF REVISION ET AL., APPELLEES. [Cite as Corporate Exchange Bldgs. IV & V, L.P. v. Franklin Cty. Bd. of Revision, 1998-Ohio-383.] Taxation—Real property valuation of office buildings on two nonadjacent parcels where purchase price was not allocated at time of sale—Board of Tax Appeals may approve board of revision’s valuation of each parcel, when. (No. 97-997—Submitted January 27, 1998—Decided July 1, 1998.) APPEAL from the Board of Tax Appeals, No. 95-A-465. __________________ Per Curiam. {¶ 1} This case concerns the valuation of parcel number 183730 as described in case No. 97-996. The decision of the Board of Tax Appeals is affirmed on the authority of Corporate Exchange Bldgs. IV & V, L.P. v. Franklin Cty. Bd. of Revision (1998), 82 Ohio St.3d 297, 695 N.E.2d 743, decided today. Decision affirmed. MOYER, C.J., DOUGLAS, RESNICK, F.E. SWEENEY and COOK, JJ., concur. PFEIFER and LUNDBERG STRATTON, JJ., dissent. __________________ LUNDBERG STRATTON, J., dissenting. {¶ 2} For the reasons set forth in my dissenting opinion in Corporate Exchange Bldgs. IV & V, L.P. v. Franklin Cty. Bd. of Revision (1998), 82 Ohio St.3d 297, 301-304, 695 N.E.2d 743, 745-748, decided this day, I also dissent with respect to this parcel’s valuation. PFEIFER, J., concurs in the foregoing dissenting opinion. __________________

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1998 Ohio 383, 82 Ohio St. 3d 305, Counsel Stack Legal Research, https://law.counselstack.com/opinion/corporate-exchange-bldgs-iv-v-lp-v-franklin-cty-bd-of-revision-ohio-1998.

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