Store Master Funding VI, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion)

Ohio Supreme Court

Store Master Funding VI, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion)

2018 Ohio 4301

CourtOhio Supreme Court

DecidedOctober 25, 2018

Docket2016-1328

StatusPublished

This text of 2018 Ohio 4301 (Store Master Funding VI, 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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Store Master Funding VI, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion), 2018 Ohio 4301 (Ohio 2018).

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Opinion

[Until this opinion appears in the Ohio Official Reports advance sheets, it may be cited as Store Master Funding VI, L.L.C. v. Franklin Cty. Bd. of Revision, Slip Opinion No. 2018-Ohio-4301.]

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-4301 STORE MASTER FUNDING VI, L.L.C., APPELLANT, 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 Store Master Funding VI, L.L.C. v. Franklin Cty. Bd. of Revision, Slip Opinion No. 2018-Ohio-4301.] 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. 2016-1328—Submitted October 9, 2018—Decided October 25, 2018.) APPEAL from the Board of Tax Appeals, Nos. 2015-1492 and 2015-1493. __________________ Per Curiam. {¶ 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, SUPREME COURT OF OHIO

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-____, ___ 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. _________________ The Gibbs Firm, L.P.A., Ryan J. Gibbs, and Geoffrey N. Byrne, for appellant. Rich & Gillis Law Group, L.L.C., Mark H. Gillis, Karol C. Fox, Kelley A. Gorry, Kimberly G. Allison, and Richelle L. Thoburn, for appellee Groveport- Madison Local 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 Store Master Funding VI, L.L.C. v. Franklin Cty. Bd. of Revision, Slip Opinion No. 2018-Ohio-4301.]

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-4301 STORE MASTER FUNDING VI, L.L.C., APPELLANT, 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 Store Master Funding VI, L.L.C. v. Franklin Cty. Bd. of Revision, Slip Opinion No. 2018-Ohio-4301.] 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. 2016-1328—Submitted October 9, 2018—Decided October 25, 2018.) APPEAL from the Board of Tax Appeals, Nos. 2015-1492 and 2015-1493. __________________ Per Curiam. {¶ 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, SUPREME COURT OF OHIO

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-____, ___ 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. _________________ The Gibbs Firm, L.P.A., Ryan J. Gibbs, and Geoffrey N. Byrne, for appellant. Rich & Gillis Law Group, L.L.C., Mark H. Gillis, Karol C. Fox, Kelley A. Gorry, Kimberly G. Allison, and Richelle L. Thoburn, for appellee Groveport- Madison Local School District Board of Education. _________________

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2018 Ohio 4301, Counsel Stack Legal Research, https://law.counselstack.com/opinion/store-master-funding-vi-llc-v-franklin-cty-bd-of-revision-slip-ohio-2018.

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