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SHINKLE v. ASHTABULA CTY. BD. OF REVISION

No. 2012-0670.

135 Ohio St.3d 227 (2013)

2013-Ohio-397

SHINKLE, Appellant, v. ASHTABULA COUNTY BOARD OF REVISION ET AL., Appellees.

Supreme Court of Ohio.

Decided February 13, 2013.

Attorney(s) appearing for the Case

Robert S. Wynn, for appellant.

Britton, Smith, Peters & Kalail Co., L.P.A., Karrie M. Kalail, Michael E. Stinn, and Peter T. Zawadski, for appellee Jefferson Area Local School District Board of Education.

Per Curiam.

{¶ 1} This case concerns the 2007 tax-year valuation of six properties owned by the appellant, Wesley A. Shinkle. On the merits, the Ashtabula County Board of Revision ("BOR") retained the auditor's valuation for five parcels but ordered a reduction for one. Shinkle appealed all six of the BOR decisions to the Board of Tax Appeals ("BTA"), which issued its decision on March 20, 2012. In the case of one of the six parcels...

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