# Olentangy Local Schools Board of Education v. Delaware County Board of Revision

> Ohio Supreme Court · March 24, 2010 · 125 Ohio St. 3d 103

URL: https://www.frixlaw.com/law-library/cases/9801964

## Case

- **Full name:** Olentangy Local Schools Board of Education, Appellee, v. Delaware County Board of Revision Et Al., Appellees; Knickerbocker Properties, Inc. XLII, Appellant
- **Court:** Ohio Supreme Court
- **Decided:** March 24, 2010
- **Citations:** 125 Ohio St. 3d 103; 2010 Ohio 1040
- **Precedential status:** Published
- **Opinion:** Concurring in part by Pfeifer
- **Judges:** Moyer, Stratton, O'Donnell, Cupp, Pfeifer, O'Connor, Lanzinger
- **Cited by:** 18 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/9801964

## How later opinions describe it (automated extraction)

- concluding that 13-month gap between sale and tax lien date was prima facie evidence of the recency of the sale

## Opinion text

Pfeifer, J.,
concurring in part and dissenting in part.
{¶ 26} I concur in the bulk of the majority opinion, but I dissent from its treatment of personal property as realty.
{¶ 27} It is undisputed that the sales price included personal property, primarily appliances. The property owner’s appraiser presented unrebutted testimony that the personal property was valued at $1,000 per unit. Because there is no evidence to the contrary in the record, I would defer to the appraiser’s valuation of the personal property. I conclude that the valuation of the property should be reduced by $300,000, $1,000 per unit times 300 units. Accordingly, I concur in part and dissent in part.
O’Connor and Lanzinger, JJ., concur in the foregoing opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9801964. Public record. Not legal advice.