Store Master Funding Vi, L. L.C. v. Franklin Cnty. Bd. of Revision

Ohio Supreme Court

Store Master Funding Vi, L. L.C. v. Franklin Cnty. Bd. of Revision

120 N.E.3d 814, 2018 Ohio 4301, 155 Ohio St. 3d 253

Ohio Supreme Court·Decided October 25, 2018·No. No. 2016-1328·Published·Cited by 1 cases

Opinion

Per Curiam.

*253{¶ 1} Because the Board of Tax Appeals ("BTA") did not fully consider the appraisal evidence presented by appellant, Store Master Funding VI, 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.

*253{¶ 1} Because the Board of Tax Appeals ("BTA") did not fully consider the appraisal evidence presented by appellant, Store Master Funding VI, 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.

Store Master Funding Vi, L. L.C. v. Franklin Cnty. Bd. of Revision, 120 N.E.3d 814, 2018 Ohio 4301, 155 Ohio St. 3d 253 (Ohio 2018).

Pincite

120 N.E.3d 814 (Store Master Funding Vi, 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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