Patrician Partners v. Franklin Cty. Bd. of Revision

Ohio Supreme Court

Patrician Partners v. Franklin Cty. Bd. of Revision

1998 Ohio 345, 81 Ohio St. 3d 689

CourtOhio Supreme Court

DecidedMay 13, 1998

Docket1998-0504

StatusPublished

This text of 1998 Ohio 345 (Patrician Partners 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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Patrician Partners v. Franklin Cty. Bd. of Revision, 1998 Ohio 345, 81 Ohio St. 3d 689 (Ohio 1998).

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[This opinion has been published in Ohio Official Reports at 81 Ohio St.3d 689.]

PATRICIAN PARTNERS, APPELLEE, v. FRANKLIN COUNTY BOARD OF REVISION ET AL., APPELLANTS.

[Cite as Patrician Partners v. Franklin Cty. Bd. of Revision, 1998-Ohio-345.] Taxation—Real property valuation—Board of Tax Appeals’ decision unreasonable and unlawful, when—“Filing” for purposes of the prohibition of R.C. 5715.19(A)(2) against a second filing in the same interim period, applied. (No. 98-504—Submitted April 21, 1998—Decided May 13, 1998.) APPEAL from the Board of Tax Appeals, No. 96-R-831. __________________ Ronald J. O’Brien, Franklin County Prosecuting Attorney, and Matthew H. Chafin, Assistant Prosecuting Attorney, for appellants Franklin County Board of Revision and Franklin County Auditor. Teaford, Rich & Wheeler and Jeffrey A. Rich, for appellant Board of Education of the City of Columbus School District. __________________ Per Curiam. {¶ 1} Sua sponte, the court finds the decision of the Board of Tax Appeals unreasonable and unlawful and reverses it upon the authority of Elkem Metals Co., L.P. v. Washington Cty. Bd. of Revision (1998), 81 Ohio St.3d 683, 693 N.E.2d 276, decided today. Decision reversed. MOYER, C.J., DOUGLAS, RESNICK, F.E. SWEENEY, PFEIFER, COOK and LUNDBERG STRATTON, JJ., concur. __________________

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[This opinion has been published in Ohio Official Reports at 81 Ohio St.3d 689.]

PATRICIAN PARTNERS, APPELLEE, v. FRANKLIN COUNTY BOARD OF REVISION ET AL., APPELLANTS.

[Cite as Patrician Partners v. Franklin Cty. Bd. of Revision, 1998-Ohio-345.] Taxation—Real property valuation—Board of Tax Appeals’ decision unreasonable and unlawful, when—“Filing” for purposes of the prohibition of R.C. 5715.19(A)(2) against a second filing in the same interim period, applied. (No. 98-504—Submitted April 21, 1998—Decided May 13, 1998.) APPEAL from the Board of Tax Appeals, No. 96-R-831. __________________ Ronald J. O’Brien, Franklin County Prosecuting Attorney, and Matthew H. Chafin, Assistant Prosecuting Attorney, for appellants Franklin County Board of Revision and Franklin County Auditor. Teaford, Rich & Wheeler and Jeffrey A. Rich, for appellant Board of Education of the City of Columbus School District. __________________ Per Curiam. {¶ 1} Sua sponte, the court finds the decision of the Board of Tax Appeals unreasonable and unlawful and reverses it upon the authority of Elkem Metals Co., L.P. v. Washington Cty. Bd. of Revision (1998), 81 Ohio St.3d 683, 693 N.E.2d 276, decided today. Decision reversed. MOYER, C.J., DOUGLAS, RESNICK, F.E. SWEENEY, PFEIFER, COOK and LUNDBERG STRATTON, JJ., concur. __________________

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1998 Ohio 345, 81 Ohio St. 3d 689, Counsel Stack Legal Research, https://law.counselstack.com/opinion/patrician-partners-v-franklin-cty-bd-of-revision-ohio-1998.

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