Capoccia Builders v. Franklin Cty. Bd. of Revision

[This opinion has been published in Ohio Official Reports at 81 Ohio St.3d 688.]

CAPOCCIA BUILDERS, APPELLEE, v. FRANKLIN COUNTY BOARD OF REVISION ET AL., APPELLEES; WORTHINGTON CITY SCHOOL DISTRICT BOARD OF EDUCATION, APPELLANT. [Cite as Capoccia Builders v. Franklin Cty. Bd. of Revision, 1998-Ohio-344.] Taxation—Real property valuation—Board of Tax Appeals’ decision unreasonable and unlawful, when—“Filing” for purpose of the prohibition of R.C. 5715.19(A)(2) against a second filing in the same interim period, applied. (No. 98-83—Submitted April 21, 1998—Decided May 13, 1998.)

APPEAL from the Board of Tax Appeals, No. 96-D-817. __________________

Todd W. Sleggs, for appellee Capoccia Builders.

Bricker & Eckler LLP, Charles F. Glander and Mary W. Leslie, for appellant Worthington City School District Board of Education. __________________

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. __________________