Kohl's Illinois, Inc. v. Marion Cty. Bd. of Revision (Slip Opinion)

*282 {¶ 1} This property-tax appeal brings the tax-year-2010 complaint filed by appellee Kohl's Illinois, Inc., before us for a second time. See Kohl's Illinois, Inc. v. Marion Cty. Bd. of Revision , 140 Ohio St.3d 522 , 2014-Ohio-4353 , 20 N.E.3d 711 (" Kohl's I "). In this appeal, appellants, Marion County Board of Revision ("BOR") and the River Valley Local School District Board of Education ("school board"), appeal a decision of the Board of Tax Appeals ("BTA") that was issued after our remand in Kohl's I . They contend that the BTA should have enforced a recorded covenant that purports to…