Legal Opinion

Olentangy Local Schools Bd. of Edn. v. Delaware Cty. Bd. of Revision (Slip Opinion)

Ohio Supreme Court

Decided December 7, 2017No. 2014-1647PublishedCited by 7 opinions

1Per curiam

*331 {¶ 1} This real-property-valuation case involves the same property at issue in Olentangy Local Schools Bd. of Edn. v. Delaware Cty. Bd. of Revision , 151 Ohio St.3d 515 , 2017-Ohio-8347 , 90 N.E.3d 903 (" Olentangy Local Schools I "). This case involves the Delaware County auditor's *230 tax-year-2011 valuation of the subject property at $1,550,000. The owner, appellant, 7991 Columbus Pike, L.L.C., filed a valuation complaint, and the Delaware County Board of Revision ("BOR") reduced the value to $300,000. The Olentangy Local Schools Board of Education ("BOE") appealed to the Board of Tax…

2Cases cited16 opinions

  1. Smith v. PadgettOhio Supreme Court · 1987
  2. Board of Education v. Franklin County Board of RevisionOhio Supreme Court · 2001
  3. Black v. Board of RevisionOhio Supreme Court · 1985
  4. Akron City School District Board of Education v. Summit County Board of RevisionOhio Supreme Court · 2014
  5. Olmsted Falls Board of Education v. Cuyahoga County Board of RevisionOhio Supreme Court · 2009

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3Cited by7 opinions

  1. Schutz v. Cuyahoga Cty. Bd. of Revision (Slip Opinion)Ohio Supreme Court · 2018
  2. 6800 Avery Rd., L.L.C. v. Franklin Cty. Bd. of RevisionOhio Court of Appeals · 2018
  3. Gallick v. Franklin Cty. Bd. of RevisionOhio Court of Appeals · 2019
  4. Costco Wholesale Corp. v. Cuyahoga Cty. Bd. of RevisionOhio Court of Appeals · 2025
  5. Remington Clean Fill, L.L.C. v. Milford Exempted Village Schools Bd. of Edn.Ohio Court of Appeals · 2021

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