Patrician Partners v. Franklin Cty. Bd. of Revision

[This opinion has been published in Ohio Official Reports at 81 Ohio St.3d 689.]

PATRICIAN PARTNERS, APPELLEE, v. FRANKLIN COUNTY BOARD OF REVISION ET AL., APPELLANTS. [Cite as Patrician Partners v. Franklin Cty. Bd. of Revision, 1998-Ohio-345.] Taxation—Real property valuation—Board of Tax Appeals’ decision unreasonable and unlawful, when—“Filing” for purposes of the prohibition of R.C. 5715.19(A)(2) against a second filing in the same interim period, applied. (No. 98-504—Submitted April 21, 1998—Decided May 13, 1998.)

APPEAL from the Board of Tax Appeals, No. 96-R-831. __________________

Ronald J. O’Brien, Franklin County Prosecuting Attorney, and Matthew H. Chafin, Assistant Prosecuting Attorney, for appellants Franklin County Board of Revision and Franklin County Auditor.

Teaford, Rich & Wheeler and Jeffrey A. Rich, for appellant Board of Education of the City of Columbus School District. __________________

Per Curiam. {¶ 1} Sua sponte, the court finds the decision of the Board of Tax Appeals unreasonable and unlawful and reverses it upon the authority of Elkem Metals Co., L.P. v. Washington Cty. Bd. of Revision (1998), 81 Ohio St.3d 683, 693 N.E.2d 276, decided today.

Decision reversed. MOYER, C.J., DOUGLAS, RESNICK, F.E. SWEENEY, PFEIFER, COOK and LUNDBERG STRATTON, JJ., concur. __________________