Board of Education v. Franklin County Board of Revision

Appellees John J. Chester and Richard J. Solove are the owners of five parcels of real property located at the northeast corner of Broad and High streets in Columbus. The five parcels, 010-7497, 010-45855, 010-42441, 010-37030, and 010-20454, contain multiple old buildings that are being occupied only on the ground floor level. The upper floors of the buildings have been sealed off at the direction of the Fire Marshal.

For tax year 1993, the auditor valued the five parcels at $1,401,000. Chester and Solove filed a complaint with the Franklin County Board of Revision *565(“BOR”), alleging that the…