Polaris Amphitheater Concerts, Inc. v. Delaware County Board of Revision

{¶ 1} Throughout the relevant period, Polaris Amphitheater Concerts, Inc. (“Polaris”) owned the five parcels at issue in this case, and those parcels collectively constituted the Germain Amphitheater, which was a venue for popular music concerts located in the city of Columbus and the Olentangy Local School District. Polaris challenged the auditor’s valuation of the parcels for tax year 2003. The primary focus of the challenge, both before the Delaware County *331Board of Revision (“BOR”) and the Board of Tax Appeals (“BTA”), lay in Polaris’s contention that the structures on the parcels did not…