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Icon Owner Pool 3 Midwest/Southeast, L.L.C. v. Franklin Cty. Bd. of Revision (Slip Opinion) , 2018 Ohio 4306 ( 2018 )


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  • [Until this opinion appears in the Ohio Official Reports advance sheets, it may be cited as Icon
Owner Pool 3 Midwest/Southeast, L.L.C. v. Franklin Cty. Bd. of Revision, Slip Opinion No. 2018-
Ohio-4306.]
NOTICE
This slip opinion is subject to formal revision before it is published in an
advance sheet of the Ohio Official Reports. Readers are requested to
promptly notify the Reporter of Decisions, Supreme Court of Ohio, 65
South Front Street, Columbus, Ohio 43215, of any typographical or other
formal errors in the opinion, in order that corrections may be made before
the opinion is published.
SLIP OPINION NO.
    2018-OHIO-4306
    ICON OWNER POOL 3 MIDWEST/SOUTHEAST, L.L.C., APPELLANT, v.
FRANKLIN COUNTY BOARD OF REVISION ET AL., APPELLEES.
[Until this opinion appears in the Ohio Official Reports advance sheets, it
may be cited as Icon Owner Pool 3 Midwest/Southeast, L.L.C. v. Franklin Cty.
Bd. of Revision, Slip Opinion No.
    2018-Ohio-4306
    .]
Taxation—Real-property valuation—Board of Tax Appeals failed to consider
property owner’s appraisal evidence—Decision of Board of Tax Appeals
vacated and cause remanded.
(No. 2017-1345—Submitted October 9, 2018—Decided October 25, 2018.)
APPEAL from the Board of Tax Appeals, No. 2016-1372.
__________________
Per Curiam.
{¶ 1} Because the Board of Tax Appeals (“BTA”) did not fully consider the
appraisal evidence presented by appellant, Icon Owner Pool 3 Midwest/Southeast,
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,
SUPREME COURT OF OHIO
    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, ___ Ohio St.3d ___,
    2018-Ohio-4302
    , ___
N.E.3d ___. 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, ___ Ohio
St.3d ___,
    2018-Ohio-1589
    , ___ N.E.3d ___, ¶ 13.
Decision vacated
and cause remanded.
O’CONNOR, C.J., and O’DONNELL, KENNEDY, FRENCH, FISCHER, DEWINE,
and DEGENARO, JJ., concur.
_________________
Sleggs, Danzinger & Gill Co., L.P.A., and Todd W. Sleggs, for appellant.
Rich & Gillis Law Group, L.L.C., Mark H. Gillis, Karol C. Fox, Kelley A.
Gorry, Kimberly G. Allison, and Richelle L. Thoburn, for appellee Columbus City
School District Board of Education.
_________________
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