Opinion

Northland-4, L. L.C. v. Franklin Cnty. Bd. of Revision

  • 155 Ohio St. 3d 257
  • 2018 Ohio 4303
  • 120 N.E.3d 817
Court
Ohio Supreme Court
Filed
Oct 25, 2018
Status
Published
Cited by
1 cases
Authority
More cited than 54.5%

The opinion

Per Curiam.

*818 {¶ 1} Because the Board of Tax Appeals ("BTA") did not fully consider the appraisal evidence presented by the property owner, appellant Northland-4, L.L.C., and its tenant, appellant Knowledge Universe Education, 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.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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