# Icon Owner Pool 3 Midwest/Southeast, L. L.C. v. Franklin Cnty. Bd. of Revision

> Ohio Supreme Court · October 25, 2018 · 2018 Ohio 4306

URL: https://www.frixlaw.com/law-library/cases/7088668

## Case

- **Full name:** ICON OWNER POOL 3 MIDWEST/SOUTHEAST, L.L.C. v. FRANKLIN COUNTY BOARD OF REVISION
- **Court:** Ohio Supreme Court
- **Decided:** October 25, 2018
- **Citations:** 2018 Ohio 4306; 155 Ohio St. 3d 259; 120 N.E.3d 819
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Cited by:** 1 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/7088668

## Opinion text

Per Curiam.
{¶ 1} Because the Board of Tax Appeals ("BTA") did not fully consider the appraisal evidence presented by appellant, Icon Owner Pool 3 Midwest/Southeast, 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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/7088668. Public record. Not legal advice.