Dublin City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision

{¶ 1} Appellant, McDonald's Corporation, appeals a decision of the Ohio Board of Tax Appeals ("BTA") in favor of appellees Dublin 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 1.626-acre parcel improved with a 5,320 square foot McDonald's restaurant originally constructed in 1985 and remodeled in 1997. The Franklin County Auditor valued the property at $1,400,000 for the 2014 tax year. Appellant, the owner of the property,…