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

> Ohio Supreme Court · March 22, 2006 · 108 Ohio St. 3d 310

URL: https://www.frixlaw.com/law-library/cases/6788679

## Case

- **Full name:** Lakota Local School District Board of Education v. Butler County Board of Revision, Appellees Bondo Corporation
- **Court:** Ohio Supreme Court
- **Decided:** March 22, 2006
- **Citations:** 108 Ohio St. 3d 310
- **Precedential status:** Published
- **Opinion:** Concurrence by Pfeifer
- **Judges:** Connor, Donnell, Lanzinger, Moyer, Only, Pfeifer, Resnick, Stratton
- **Cited by:** 5 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6788679

## Opinion text

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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6788679. Public record. Not legal advice.