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BEAVERCREEK TOWNE v. BD. OF REV.

No. 2016-1713.

113 N.E.3d 539 (2018)

154 Ohio St.3d 274

2018-Ohio-4300

BEAVERCREEK TOWNE STATION, L.L.C., et al., Appellants, v. GREENE COUNTY BOARD OF REVISION et al., Appellees.

Supreme Court of Ohio.

Decided October 25, 2018.

Attorney(s) appearing for the Case

The Gibbs Firm, L.P.A., Ryan J. Gibbs , Cincinnati, and Geoffrey N. Byrne , for appellant Beavercreek Towne Station, L.L.C.

Vorys, Sater, Seymour & Pease, L.L.P., Columbus, Karen H. Bauernschmidt , Cleveland, Nicholas M.J. Ray , and Steven L. Smiseck , Columbus, for appellants.

Rich & Gillis Law Group, L.L.C., Dublin, and Kimberly G. Allison , for appellee Beavercreek City School District Board of Education.

{¶ 1} At issue in this property-tax appeal is the 2014 tax valuation of a shopping center consisting of five separate real-estate parcels. The auditor had assigned an aggregate value to the parcels of $22,233,850 as of the tax-lien date, January 1, 2014. In October 2014, the center was sold as part of a "portfolio sale" along...

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