# Worthington City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion)

> Ohio Supreme Court · August 27, 2014 · 140 Ohio St. 3d 248

URL: https://www.frixlaw.com/law-library/cases/9803093

## Case

- **Full name:** Worthington City Schools Board of Education, Appellee, v. Franklin County Board of Revision Et Al., Appellees; Northpointe Distribution Center, L.L.C., Appellant
- **Court:** Ohio Supreme Court
- **Decided:** August 27, 2014
- **Citations:** 140 Ohio St. 3d 248; 17 N.E.3d 537; 2014 Ohio 3620
- **Precedential status:** Published
- **Opinion:** Dissent by Lanzinger
- **Judges:** O'Connor, Pfeifer, O'Donnell, Kennedy, O'Neill, Lanzinger, French
- **Cited by:** 31 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/9803093

## How later opinions describe it (automated extraction)

- discussing the “owner-opinion rule” and noting that it is based on the assumption that the owner “‘possess[es] sufficient acquaintanceship with [the property]’” to estimate its value

## Opinion text

Lanzinger, J.,
dissenting.
{¶ 43} I dissent from the majority’s expansion of the owner-opinion rule to allow employees of a corporation to provide evidence of a property’s value, and I would affirm the decision of the Board of Tax Appeals that reinstated the auditor’s valuation.
French, J., concurs in the foregoing opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9803093. Public record. Not legal advice.