Ohio Supreme Court, 2018

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

Ohio Supreme Court · Decided October 25, 2018

120 N.E.3d 817; 155 Ohio St. 3d 257; 2018 Ohio 4303 (North Eastern Reporter, Third Series)

Cases that cite this one

1 later published case cites this decision.

Northland-4, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion) (Ohio 2018)

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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.

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