Legal Opinion
Notestine Manor, Inc. v. Logan Cty. Bd. of Revision (Slip Opinion)
Ohio Supreme Court
Decided January 2, 2018No. 2015-0791PublishedCited by 5 opinions
1Per curiam
*448 *439 {¶ 1} This appeal involves the tax valuation of government-subsidized low-income housing under the federal program authorized by Section 202 of Housing Act of 1959, codified at 12 U.S.C. 1701q. Appellants, the Logan County auditor *440 and the Logan County Board of Revision ("BOR") (collectively, "the county"), valued the property for tax year 2013 at $811,120, but the Board of Tax Appeals ("BTA") adopted the opinion of the property owner's appraiser, who valued the property at $75,000.
{¶ 2} On appeal, the county contends that the BTA's decision is contrary to our decision in Columbus City…
Also in this document: Dissent.
2Cases cited10 opinions
- EOP-BP Tower, L.L.C. v. Cuyahoga County Board of RevisionOhio Supreme Court · 2005
- Terraza 8, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion)Ohio Supreme Court · 2017
- Berea City School District Board of Education v. Cuyahoga County Board of RevisionOhio Supreme Court · 2005
- Akron Centre Plaza Ltd. Liability Co. v. Summit County Board of RevisionOhio Supreme Court · 2010
- Alliance Towers, Ltd. v. Stark County Board of RevisionOhio Supreme Court · 1988
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- OTR Hous. Assocs., LTD. v. Cincinnati School Dist. Bd. of Edn.Ohio Court of Appeals · 2021
- CLE Venture Fund, L.P. v. Coventry Partners, L.L.C.Ohio Court of Appeals · 2025
- Columbus City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion)Ohio Supreme Court · 2018
- MDC Coast I., L.L.C. v. Union Cty. Bd. of RevisionOhio Court of Appeals · 2020
- Notestine Manor, Inc. v. Logan Cty. Bd. of RevisionOhio Supreme Court · 2018