Columbus City Schools Board of Education v. Testa

{¶ 1} This cause is pending before the court as an appeal and cross-appeal from the Board of Tax Appeals. The parties have filed a joint motion to vacate and remand on the authority of MB West Chester, L.L.C. v. Butler Cty. Bd. of Revision, 126 Ohio St.3d 430, 2010-Ohio-3781, 934 N.E.2d 928. Upon consideration of the BTA decision, the record in this case, and the relevant statutes and case law, we conclude that the holding of MB West Chester applies to the circumstances before us. Accordingly, we grant the motion.

{¶ 2} The facts as recited by the BTA and the record in this case show that the…