Icon Owner Pool 3 Midwest/Southeast, L. L.C. v. Franklin Cnty. Bd. of Revision

Ohio Supreme Court

Icon Owner Pool 3 Midwest/Southeast, L. L.C. v. Franklin Cnty. Bd. of Revision

120 N.E.3d 819, 155 Ohio St. 3d 260, 2018 Ohio 4307

Ohio Supreme Court·Decided October 25, 2018·No. No. 2017-1346·Published·Cited by 1 cases

Opinion

Per Curiam.

*820{¶ 1} Because the Board of Tax Appeals ("BTA") did not fully consider the appraisal evidence presented by appellant, Icon Owner Pool 3 Midwest/Southeast, L.L.C., we vacate the decision of the BTA and remand the cause for further proceedings on the authority of Terraza 8, L.L.C. v. Franklin Cty. Bd. of Revision , 150 Ohio St.3d 527, 2017-Ohio-4415, 83 N.E.3d 916, and Spirit Master Funding IX, L.L.C. v. Cuyahoga Cty. Bd. of Revision , 155 Ohio St.3d 254, 2018-Ohio-4302, 120 N.E.3d 815. On remand, the parties shall not be permitted to present new evidence. See Bronx Park S. III Lancaster, L.L.C. v. Fairfield Cty. Bd. of Revision , 153 Ohio St.3d 550, 2018-Ohio-1589, 108 N.E.3d 1079, ¶ 13.

Decision vacated and cause remanded.

O'Connor, C.J., and O'Donnell, Kennedy, French, Fischer, DeWine, and DeGenaro, JJ., concur.

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Per Curiam.

*820{¶ 1} Because the Board of Tax Appeals ("BTA") did not fully consider the appraisal evidence presented by appellant, Icon Owner Pool 3 Midwest/Southeast, L.L.C., we vacate the decision of the BTA and remand the cause for further proceedings on the authority of Terraza 8, L.L.C. v. Franklin Cty. Bd. of Revision , 150 Ohio St.3d 527, 2017-Ohio-4415, 83 N.E.3d 916, and Spirit Master Funding IX, L.L.C. v. Cuyahoga Cty. Bd. of Revision , 155 Ohio St.3d 254, 2018-Ohio-4302, 120 N.E.3d 815. On remand, the parties shall not be permitted to present new evidence. See Bronx Park S. III Lancaster, L.L.C. v. Fairfield Cty. Bd. of Revision , 153 Ohio St.3d 550, 2018-Ohio-1589, 108 N.E.3d 1079, ¶ 13.

Decision vacated and cause remanded.

O'Connor, C.J., and O'Donnell, Kennedy, French, Fischer, DeWine, and DeGenaro, JJ., concur.

Icon Owner Pool 3 Midwest/Southeast, L. L.C. v. Franklin Cnty. Bd. of Revision, 120 N.E.3d 819, 155 Ohio St. 3d 260, 2018 Ohio 4307 (Ohio 2018).

Pincite

120 N.E.3d 819 (Icon Owner Pool 3 Midwest/Southeast, L. L.C. v. Franklin Cnty. Bd. of Revision) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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