North Olmsted Board of Education v. Cuyahoga County Board of Revision

I respectfully dissent. ■ I believe that the Supreme Court’s pronouncements in Society Natl. Bank v. Wood Cty. Bd. of Revision (1998), 81 Ohio St.3d 401, 692 N.E.2d 148, should not be applied retrospectively, but rather should be applied prospectively. I would therefore reverse and remand in order for the Board of Tax Appeals to determine whether Toys R Us owns taxable real property in Cuyahoga County or in a taxing district with territory in the county.

As the majority notes, the Supreme Court’s recently announced decision in Society Natl. Bank v. Wood Cty. Bd. of Revision, supra, indicates…