# Ohio Apartment Ass'n v. Levin

> Ohio Supreme Court · September 23, 2010 · 127 Ohio St. 3d 76

URL: https://www.frixlaw.com/law-library/cases/9801854

## Case

- **Full name:** Ohio Apartment Association Et Al., Appellants and Cross-Appellees, v. Levin, Tax Commr., Appellee and Cross-Appellant
- **Court:** Ohio Supreme Court
- **Decided:** September 23, 2010
- **Citations:** 127 Ohio St. 3d 76; 936 N.E.2d 919; 2010 Ohio 4414
- **Precedential status:** Published
- **Opinion:** Dissent by Pfeifer
- **Judges:** Cupp, Brown, Stratton, O'Connor, O'Donnell, Lanzinger, Pfeifer
- **Cited by:** 17 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/9801854

## Opinion text

Pfeifer, J.,
dissenting.
{¶ 59} Section 2, Article XII of the Ohio Constitution states that “[l]and and improvements thereon shall be taxed by uniform rule according to value * * The tax in this case is not uniform, because a 10 percent rollback provision applies to apartment buildings with three or fewer units but does not apply to apartment buildings with four or more units. See State ex rel. Park Invest. Co. v. Bd. of Tax Appeals (1964), 175 Ohio St. 410 , 412, 25 O.O.2d 432 , 195 N.E.2d 908 (“It is clear that under the Ohio law all real property, regardless of its nature or use, may be assessed and taxed only by a uniform rule on the basis of value”). I would reverse the decision of the Board of Tax Appeals. I dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9801854. Public record. Not legal advice.