MK Menlo Prop. Owner, L. L.C. v. Summit Cnty. Bd. of Revision

Ohio Supreme Court

MK Menlo Prop. Owner, L. L.C. v. Summit Cnty. Bd. of Revision

113 N.E.3d 538, 2018 Ohio 4304, 154 Ohio St. 3d 273

Ohio Supreme Court·Decided October 25, 2018·No. No. 2017-0064·Published·Cited by 1 cases

Opinion

Per Curiam.

*273{¶ 1} Because the Board of Tax Appeals ("BTA") did not fully consider the appraisal evidence presented by appellant, MK Menlo Property Owner, 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 , --- Ohio St.3d ----, 2018-Ohio-4302, --- N.E.3d ----. On remand, the parties shall not be permitted to present new evidence. See *539Bronx 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.

*273{¶ 1} Because the Board of Tax Appeals ("BTA") did not fully consider the appraisal evidence presented by appellant, MK Menlo Property Owner, 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 , --- Ohio St.3d ----, 2018-Ohio-4302, --- N.E.3d ----. On remand, the parties shall not be permitted to present new evidence. See *539Bronx 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.

MK Menlo Prop. Owner, L. L.C. v. Summit Cnty. Bd. of Revision, 113 N.E.3d 538, 2018 Ohio 4304, 154 Ohio St. 3d 273 (Ohio 2018).

Pincite

113 N.E.3d 538 (MK Menlo Prop. Owner, L. L.C. v. Summit Cnty. Bd. of Revision) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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