Legal Opinion
Arbors E. RE, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion)
Ohio Supreme Court
Decided April 26, 2018No. 2015-1410PublishedCited by 8 opinions
1Per curiam
*41 {¶ 1} At issue is the 2011 value, with carryover to 2012 and 2013, of a nursing home that was purchased by its former lessee in April 2011. The parties dispute whether and to what extent the sale price, $7,490,000, ought to have been allocated to assets other than the real estate. The Franklin County Board of Revision ("BOR") ordered a reduction in value to $7,202,900 after making a small deduction for furniture, fixtures, and equipment ("FF&E") (i.e., tangible personal property). On appeal, the Board of Tax Appeals ("BTA") reinstated the entire sale price as the value of the real estate.…
2Cases cited16 opinions
- EOP-BP Tower, L.L.C. v. Cuyahoga County Board of RevisionOhio Supreme Court · 2005
- Conalco, Inc. v. Monroe County Board of RevisionOhio Supreme Court · 1977
- Akron Centre Plaza Ltd. Liability Co. v. Summit County Board of RevisionOhio Supreme Court · 2010
- Columbus Board of Education v. Franklin County Board of RevisionOhio Supreme Court · 1996
- Sapina v. Cuyahoga County Board of RevisionOhio Supreme Court · 2013
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3Cited by8 opinions
- Columbus City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion)Ohio Supreme Court · 2020
- Rover Pipeline, L.L.C. v. HarrisOhio Supreme Court · 2025
- Groveport Madison Local Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion)Ohio Supreme Court · 2018
- Columbus City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion)Ohio Supreme Court · 2020
- Columbus City Schools Bd. of Edn. v. Franklin Cty. Bd. of RevisionOhio Court of Appeals · 2022
3 more not listed; retrieve them via the Exa API.