Legal Opinion
Huber Hts. City Schools Bd. of Edn. v. Montgomery Cty. Bd. of Revision (Slip Opinion)
Ohio Supreme Court
Decided December 6, 2017No. 2015-1388PublishedCited by 3 opinions
1Per curiam
*182 {¶ 1} This case involves the tax-year-2013 valuation of a retail property that was split from a larger parcel and sold to appellee Huber Heights ABG, L.L.C., in June 2012. The Board of Tax Appeals ("BTA") determined that the property should be valued according to the sale price. We affirm the BTA's decision.
*183 Facts and Procedural History
{¶ 2} The subject property consists of 11.496 acres on which a large retail building and a parking lot are situated. In June 2012, Huber Heights ABG purchased the property, which had been part of a larger parcel, for $550,000. The seller retained a small out…
2Cases cited18 opinions
- Cummins Property Services, L.L.C. v. Franklin County Board of RevisionOhio Supreme Court · 2008
- Terraza 8, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion)Ohio Supreme Court · 2017
- Worthington City Schools Board of Education v. Franklin County Board of RevisionOhio Supreme Court · 2009
- Akron City School District Board of Education v. Summit County Board of RevisionOhio Supreme Court · 2014
- Cincinnati School District Board of Education v. Hamilton County Board of RevisionOhio Supreme Court · 1997
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3Cited by3 opinions
- Gallick v. Franklin Cnty. Bd. of RevisionOhio Court of Appeals · 2018
- Licking Hts. Local Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion)Ohio Supreme Court · 2018
- Gupta v. Lucas Cty. Bd. of RevisionOhio Court of Appeals · 2021