Northland-4, L. L.C. v. Franklin Cnty. Bd. of Revision

Ohio Supreme Court

Northland-4, L. L.C. v. Franklin Cnty. Bd. of Revision

120 N.E.3d 817, 155 Ohio St. 3d 257, 2018 Ohio 4303

CourtOhio Supreme Court

DecidedOctober 25, 2018

DocketNo. 2017-0043

StatusPublished

Cited by1 cases

This text of 120 N.E.3d 817 (Northland-4, L. L.C. v. Franklin Cnty. 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.

Bluebook

Northland-4, L. L.C. v. Franklin Cnty. Bd. of Revision, 120 N.E.3d 817, 155 Ohio St. 3d 257, 2018 Ohio 4303 (Ohio 2018).

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Opinion

Per Curiam.

*818{¶ 1} Because the Board of Tax Appeals ("BTA") did not fully consider the appraisal evidence presented by the property owner, appellant Northland-4, L.L.C., and its tenant, appellant Knowledge Universe Education, 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.

*818{¶ 1} Because the Board of Tax Appeals ("BTA") did not fully consider the appraisal evidence presented by the property owner, appellant Northland-4, L.L.C., and its tenant, appellant Knowledge Universe Education, 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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Bluebook (online)

120 N.E.3d 817, 155 Ohio St. 3d 257, 2018 Ohio 4303, Counsel Stack Legal Research, https://law.counselstack.com/opinion/northland-4-l-lc-v-franklin-cnty-bd-of-revision-ohio-2018.

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