Legal Opinion
Terraza 8, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion)
Ohio Supreme Court
Decided June 22, 2017No. 2015-2063PublishedCited by 76 opinions
1Opinion of the CourtFischer, J.
{¶ 1} At issue in this case is whether a recent amendment to R.C. 5713.03 applies to real-property valuations for tax year 2013 and, if so, whether the statutory change affects how taxing authorities must value lease-encumbered properties that have been the subject of recent arm’s-length sales. We conclude that the amendment to R.C. 5713.03 enacted in 2012 Am.Sub.H.B. No. 487 (“H.B. 487”) applies here and that the statutory change requires us to remand this case to the Board of Tax Appeals (“BTA”) for further consideration.
Facts and Procedural History
{¶ 2} The subject property is a…
2Cases cited15 opinions
- Conalco, Inc. v. Monroe County Board of RevisionOhio Supreme Court · 1977
- Cummins Property Services, L.L.C. v. Franklin County Board of RevisionOhio Supreme Court · 2008
- Berea City School District Board of Education v. Cuyahoga County Board of RevisionOhio Supreme Court · 2005
- Alliance Towers, Ltd. v. Stark County Board of RevisionOhio Supreme Court · 1988
- Ratner v. Stark County Board of RevisionOhio Supreme Court · 1986
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3Cited by76 opinions
- Bronx Park S. III Lancaster, L.L.C. v. Fairfield Cty. Bd. of Revision (Slip Opinion)Ohio Supreme Court · 2018
- Rancho Cincinnati Rivers, L.L.C. v. Warren Cty. Bd. of Revision (Slip Opinion)Ohio Supreme Court · 2021
- Spirit Master Funding IX, L.L.C. v. Cuyahoga Cty. Bd. of Revision (Slip Opinion)Ohio Supreme Court · 2018
- Buckeye Terminals, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion)Ohio Supreme Court · 2017
- Columbus City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion)Ohio Supreme Court · 2020
71 more not listed; retrieve them via the Exa API.