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COLUMBUS BD. OF EDN. v. J.C. PENNEY PROPERTIES, INC.

No. 83-1379.

11 Ohio St. 3d 203 (1984)

COLUMBUS BOARD OF EDUCATION, APPELLANT, v. J.C. PENNEY PROPERTIES, INC., APPELLEE, ET AL.

Supreme Court of Ohio.

Decided June 27, 1984.

Attorney(s) appearing for the Case

Messrs. Teaford, Rich & Dorsey, Mr. Jeffrey A. Rich and Mr. Matthew T. Fitzsimmons, for appellant.

Fred Siegel Co., L.P.A., Mr. Fred Siegel, Ms. Karen H. Bauernschmidt, Messrs. DiCillo & Bell and Mr. Irving Bell, for appellee.

Per Curiam.

Appellant argues in its first two propositions of law that it was unreasonable and unlawful for the board to apply a common level of assessment of 31.2 percent in determining the taxable value of Penney's property.

We agree. The Board of Tax Appeals has no authority to determine the common level of assessment on appeal. The board's powers upon appeal are enumerated in R.C. 5717.03 which provides...

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