Northland-4, L. L.C. v. Franklin Cnty. Bd. of Revision

Ohio Supreme Court
Northland-4, L. L.C. v. Franklin Cnty. Bd. of Revision, 120 N.E.3d 817 (Ohio 2018)
155 Ohio St. 3d 257; 2018 Ohio 4303

Northland-4, L. L.C. v. Franklin Cnty. Bd. of Revision

Opinion of the Court

Per Curiam.

*818{¶ 1} Because the Board of Tax Appeals ("BTA") did not fully consider the appraisal evidence presented by the property owner, appellant Northland-4, L.L.C., and its tenant, appellant Knowledge Universe Education, L.L.C., we vacate the decision of the BTA and remand the cause for further proceedings on the authority of Terraza 8, L.L.C. v. Franklin Cty. Bd. of Revision , 150 Ohio St.3d 527, 2017-Ohio-4415, 83 N.E.3d 916, and Spirit Master Funding IX, L.L.C. v. Cuyahoga Cty. Bd. of Revision , 155 Ohio St.3d 254, 2018-Ohio-4302, 120 N.E.3d 815. On remand, the parties shall not be permitted to present new evidence. See Bronx Park S. III Lancaster, L.L.C. v. Fairfield Cty. Bd. of Revision , 153 Ohio St.3d 550, 2018-Ohio-1589, 108 N.E.3d 1079, ¶ 13.

Decision vacated and cause remanded.

O'Connor, C.J., and O'Donnell, Kennedy, French, Fischer, DeWine, and DeGenaro, JJ., concur.

Reference

Full Case Name
NORTHLAND-4, L.L.C. v. FRANKLIN COUNTY BOARD OF REVISION
Cited By
1 case
Status
Published