Northland-4, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion)

Ohio Supreme Court

Northland-4, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion)

2018 Ohio 4303

CourtOhio Supreme Court

DecidedOctober 25, 2018

Docket2017-0043

StatusPublished

This text of 2018 Ohio 4303 (Northland-4, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion)) 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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Northland-4, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion), 2018 Ohio 4303 (Ohio 2018).

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Opinion

[Until this opinion appears in the Ohio Official Reports advance sheets, it may be cited as Northland-4, L.L.C. v. Franklin Cty. Bd. of Revision, Slip Opinion No. 2018-Ohio-4303.]

NOTICE This slip opinion is subject to formal revision before it is published in an advance sheet of the Ohio Official Reports. Readers are requested to promptly notify the Reporter of Decisions, Supreme Court of Ohio, 65 South Front Street, Columbus, Ohio 43215, of any typographical or other formal errors in the opinion, in order that corrections may be made before the opinion is published.

SLIP OPINION NO. 2018-OHIO-4303 NORTHLAND-4, L.L.C., ET AL., APPELLANTS, v. FRANKLIN COUNTY BOARD OF REVISION ET AL., APPELLEES.

[Until this opinion appears in the Ohio Official Reports advance sheets, it may be cited as Northland-4, L.L.C. v. Franklin Cty. Bd. of Revision, Slip Opinion No. 2018-Ohio-4303.] Taxation—Real-property valuation—Board of Tax Appeals failed to consider property owner’s appraisal evidence—Decision of Board of Tax Appeals vacated and cause remanded. (No. 2017-0043—Submitted July 17, 2018—Decided October 25, 2018.) APPEAL from the Board of Tax Appeals, No. 2016-136. __________________ Per Curiam. {¶ 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 SUPREME COURT OF OHIO

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 Bronx Park S. III Lancaster, L.L.C. v. Fairfield Cty. Bd. of Revision, ___ Ohio St.3d ___, 2018-Ohio- 1589, ___ N.E.3d ___, ¶ 13. Decision vacated and cause remanded. O’CONNOR, C.J., and O’DONNELL, KENNEDY, FRENCH, FISCHER, DEWINE, and DEGENARO, JJ., concur. _________________ Vorys, Sater, Seymour & Pease, L.L.P., Karen H. Bauernschmidt, Nicholas M.J. Ray, and Steven L. Smiseck, for appellants. Rich & Gillis Law Group, L.L.C., Mark H. Gillis, and Karol C. Fox, for appellee Gahanna-Jefferson City School District Board of Education. _________________

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[Until this opinion appears in the Ohio Official Reports advance sheets, it may be cited as Northland-4, L.L.C. v. Franklin Cty. Bd. of Revision, Slip Opinion No. 2018-Ohio-4303.]

NOTICE This slip opinion is subject to formal revision before it is published in an advance sheet of the Ohio Official Reports. Readers are requested to promptly notify the Reporter of Decisions, Supreme Court of Ohio, 65 South Front Street, Columbus, Ohio 43215, of any typographical or other formal errors in the opinion, in order that corrections may be made before the opinion is published.

SLIP OPINION NO. 2018-OHIO-4303 NORTHLAND-4, L.L.C., ET AL., APPELLANTS, v. FRANKLIN COUNTY BOARD OF REVISION ET AL., APPELLEES.

[Until this opinion appears in the Ohio Official Reports advance sheets, it may be cited as Northland-4, L.L.C. v. Franklin Cty. Bd. of Revision, Slip Opinion No. 2018-Ohio-4303.] Taxation—Real-property valuation—Board of Tax Appeals failed to consider property owner’s appraisal evidence—Decision of Board of Tax Appeals vacated and cause remanded. (No. 2017-0043—Submitted July 17, 2018—Decided October 25, 2018.) APPEAL from the Board of Tax Appeals, No. 2016-136. __________________ Per Curiam. {¶ 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 SUPREME COURT OF OHIO

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 Bronx Park S. III Lancaster, L.L.C. v. Fairfield Cty. Bd. of Revision, ___ Ohio St.3d ___, 2018-Ohio- 1589, ___ N.E.3d ___, ¶ 13. Decision vacated and cause remanded. O’CONNOR, C.J., and O’DONNELL, KENNEDY, FRENCH, FISCHER, DEWINE, and DEGENARO, JJ., concur. _________________ Vorys, Sater, Seymour & Pease, L.L.P., Karen H. Bauernschmidt, Nicholas M.J. Ray, and Steven L. Smiseck, for appellants. Rich & Gillis Law Group, L.L.C., Mark H. Gillis, and Karol C. Fox, for appellee Gahanna-Jefferson City School District Board of Education. _________________

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2018 Ohio 4303, Counsel Stack Legal Research, https://law.counselstack.com/opinion/northland-4-llc-v-franklin-cty-bd-of-revision-slip-opinion-ohio-2018.

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