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FIRSTCAL INDUS. 2 ACQUISITIONS, L.L.C. v. FRANKLIN CTY. BD. OF REVISION

No. 2009-1505.

125 Ohio St.3d 485 (2010)

2010-Ohio-1921

FIRSTCAL INDUSTRIAL 2 ACQUISITIONS, L.L.C., Appellant, v. FRANKLIN COUNTY BOARD OF REVISION ET AL., Appellees.

Supreme Court of Ohio.

Decided May 6, 2010.

Attorney(s) appearing for the Case

Wayne E. Petkovic, for appellant.

Rich & Gillis Law Group, L.L.C., and Mark H. Gillis, for appellees Hilliard City School District Board of Education and South-Western City School District Board of Education.

O'CONNOR, J.

{¶ 1} This is an appeal from a decision of the Board of Tax Appeals ("BTA") that found the value of four parcels of real property.1 Appellant, FirstCal Industrial 2 Acquisitions, L.L.C., part of a real estate investment trust, challenges the BTA's determination, which adopted the Franklin County Board of Revision's ("BOR") allocation of the bulk-sale price that FirstCal reported on its conveyance...

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