# RNG Properties, Ltd. v. Summit Cty. Bd. of Revision (Slip Opinion)

> Ohio Supreme Court · September 23, 2014 · 140 Ohio St. 3d 455

URL: https://www.frixlaw.com/law-library/cases/9803891

## Case

- **Full name:** RNG Properties, Ltd., Appellant, v. Summit County Board of Revision Et Al., Appellees
- **Court:** Ohio Supreme Court
- **Decided:** September 23, 2014
- **Citations:** 140 Ohio St. 3d 455; 19 N.E.3d 906; 2014 Ohio 4036
- **Precedential status:** Published
- **Opinion:** Dissent by O'Donnell
- **Judges:** O'Connor, Pfeifer, Lanzinger, French, O'Neill, O'Donnell, Kennedy
- **Cited by:** 23 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/9803891

## How later opinions describe it (automated extraction)

- stating that “a representation by counsel does not constitute evidence”
- holding that omission of an argument from a party’s brief before the BTA may be deemed to waive the argument
- noting courts “have long held that ‘statements of counsel are not evidence’ ”

## Opinion text

O’Donnell, J.,
dissenting.
{¶ 40} Respectfully, I dissent.
{¶ 41} I would accept the owner’s opinion of value and use the recent arm’s-length sale of these properties and allocation as a basis for valuation. Accordingly, I would reverse the decision of the Board of Tax Appeals.
Kennedy, J., concurs in the foregoing opinion.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9803891. Public record. Not legal advice.