Opinion

Lakota Local School District Board of Education v. Butler County Board of Revision

108 Ohio St. 3d 310

Court: Ohio Supreme Court
Filed: Mar 22, 2006
Status: Published
Author: Pfeifer
On the bench: Connor, Donnell, Lanzinger, Moyer, Only, Pfeifer, Resnick, Stratton
Cited by: 5 cases
Authority: More cited than 15.3%

The opinion

Pfeifer, J.,

concurring in judgment only.

{¶ 27} I concur in judgment.

{¶ 28} Nevertheless, I disagree with the majority’s decision to endorse, once again, an unnecessarily rigid approach to the valuation of real property. See Berea City School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision, 106 Ohio St.3d 269 , 2005-Ohio-4979 , 834 N.E.2d 782 , ¶ 17 (Pfeifer, J., concurring in judgment only). In doing so, the majority ignores R.C. 5715.01 and prohibits tax authorities from following that statute’s mandate to consider “all facts and circumstances relating to the value of the property.” Accordingly, I concur in judgment only.

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