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OLENTANGY LOCAL SCHOOL v. BD. OF REVISION

Case Nos. 23 CAH 01 0003, 23 CAH 01 0004.

227 N.E.3d 485 (2023)

2023-Ohio-3984

OLENTANGY LOCAL SCHOOL BOARD OF EDUCATION, Appellant v. DELAWARE COUNTY BOARD OF REVISION, et al., Appellees

Court of Appeals of Ohio, Fifth District, Delaware County.

Date of Judgment: November 2, 2023.

Attorney(s) appearing for the Case

MARK H. GILLIS , KELLEY A. GORRY , 5747 Perimeter Drive, Suite 150, Dublin, OH 43017, For Appellant.

MATTHEW S. ZEIGER , LAUREN P. RUBIN , 3500 Huntington Center, 41 South High Street, Columbus, OH 43215, For Caldera House.

DAVID A. YOST , 30 East Broad Street, 17th Floor, Columbus, OH 43215, For Ohio Tax Commissioner.

MICHAEL P. CAVENAUGH , 145 North Union Street, 3rd Floor, P.O. Box 8006, Delaware, OH 43015, For Board of Revision and Auditor.

GARY B. GITLITZ , 5003 Horizons Drive, Suite 100, Columbus, OH 43220, SHERI BURKE , 3895 Stoneridge Lane, Dublin, OH 43017, For Hidden Springs & Dooley's.

JUDGES: Hon. W. Scott Gwin, P.J., Hon. John W. Wise, J., Hon. Andrew J. King, J.

OPINION

{¶ 1} Appellant, Olentangy Local School District Board of Education, appeals the December 29, 2022 decision and order (Case No. 2022-1661) and the January 4, 2023 decision and order (Case No. 2022-1277) of the Ohio Board of Tax Appeals ("BTA"), dismissing its appeals. Appellees

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