South-Western City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision

{¶ 1} Appellant, Archland Property I, LLC, appeals a decision of the Ohio Board of Tax Appeals ("BTA") in favor of appellees South-Western City Schools Board of Education ("BOE"), Ohio Tax Commission, and the Franklin County Board of Revision ("BOR"). For the reasons that follow, we affirm.

I. FACTS AND PROCEDURAL HISTORY

{¶ 2} The subject property is a 0.919-acre parcel improved with a 3,902 square foot McDonald's restaurant constructed in 2002. The Franklin County Auditor valued the property at $1,000,000 for the 2014 tax year. Appellant, the owner of the property, filed a complaint against…