MK Menlo Prop. Owner, L. L.C. v. Summit Cnty. Bd. of Revision, 113 N.E.3d 538, 2018 Ohio 4304, 154 Ohio St. 3d 273 (2018)

Oct. 25, 2018 · Supreme Court of Ohio · No. 2017-0064

113 N.E.3d 538, 2018 Ohio 4304, 154 Ohio St. 3d 273

MK MENLO PROPERTY OWNER, L.L.C., Appellant,
v.
SUMMIT COUNTY BOARD OF REVISION et al., Appellees.

No. 2017-0064

Supreme Court of Ohio.

Submitted July 17, 2018
Decided October 25, 2018

Stephen Swaim, Columbus, for appellant.

Brindza, McIntyre & Seed, L.L.P., David A. Rose, Robert A. Brindza, Daniel McIntyre, Cleveland, and David H. Seed, for appellee Tallmadge City School District Board of Education.

Per Curiam.

{¶ 1} Because the Board of Tax Appeals ("BTA") did not fully consider the appraisal evidence presented by appellant, MK Menlo Property Owner, L.L.C., we vacate the decision of the BTA and remand the cause for further proceedings on the authority of Terraza 8, L.L.C. v. Franklin Cty. Bd. of Revision , 150 Ohio St.3d 527, 2017-Ohio-4415, 83 N.E.3d 916, and Spirit Master Funding IX, L.L.C. v. Cuyahoga Cty. Bd. of Revision , --- Ohio St.3d ----, 2018-Ohio-4302, --- N.E.3d ----. On remand, the parties shall not be permitted to present new evidence. See Bronx Park S. III Lancaster, L.L.C. v. Fairfield Cty. Bd. of Revision , 153 Ohio St.3d 550, 2018-Ohio-1589, 108 N.E.3d 1079, ¶ 13.

Decision vacated and cause remanded.

O'Connor, C.J., and O'Donnell, Kennedy, French, Fischer, DeWine, and DeGenaro, JJ., concur.