Legal Opinion

Krier v. Franklin County Board of Revision

Ohio Court of Appeals

Decided December 30, 1994No. Nos. 94APH05-679, 94APH05-680, 94APH05-681, 94APH05-682, 94APH05-683PublishedCited by 3 opinions

1Opinion of the Court

Deshler, Judge.

Appellants, the Franklin County Auditor and Franklin County Board of Revision (“BOR”) and the Board of Education of the city of Columbus School District, appeal from a decision of the Ohio Board of Tax Appeals (“BTA”) in favor of appellees, who are the separate owners of five parcels of real estate in Franklin County.

Appellees contracted with Ambassador Research, Inc. (“Ambassador”), under a “consultant-agency agreement” authorizing Ambassador to execute and file applications for decrease in property tax valuation for appellees under R.C. 5715.13, which provides as follows:

“The…

2Cases cited10 opinions

  1. Land Title Abstract & Trust Co. v. DworkenOhio Supreme Court · 1934
  2. Henize v. GilesOhio Supreme Court · 1986
  3. Goodman v. BeallOhio Supreme Court · 1936
  4. Gustafson v. v. C. Taylor & Sons, Inc.Ohio Supreme Court · 1941
  5. State ex rel. Nicodemus v. Industrial CommissionOhio Supreme Court · 1983

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3Cited by3 opinions

  1. Worthington City School Dist. Bd. of Edn. v. Franklin Cty. Bd. of RevisionOhio Supreme Court · 1999
  2. Board of Education v. Board of RevisionOhio Supreme Court · 1999
  3. Lakeside Avenue Ltd. Partnership v. Cuyahoga County Board of RevisionOhio Supreme Court · 1999

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