Menlo Realty Income Props. 28, L. L.C. v. Franklin Cnty. Bd. of Revision, 120 N.E.3d 818, 2018 Ohio 4305, 155 Ohio St. 3d 258 (2018)

Oct. 25, 2018 · Supreme Court of Ohio · No. 2017-0072

120 N.E.3d 818, 2018 Ohio 4305, 155 Ohio St. 3d 258

MENLO REALTY INCOME PROPERTIES 28, L.L.C., Appellant,
v.
FRANKLIN COUNTY BOARD OF REVISION et al., Appellees.

No. 2017-0072

Supreme Court of Ohio.

Submitted July 17, 2018
Decided October 25, 2018

Sleggs, Danzinger & Gill Co., L.P.A., and Todd W. Sleggs, Cleveland, for appellant.

Rich & Gillis Law Group, L.L.C., Mark H. Gillis, Karol C. Fox, Kelley A. Gorry, Kimberly G. Allison, and Richelle L. Thoburn, Dublin, for appellee Columbus 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, Menlo Realty Income Properties 28, 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 , 155 Ohio St.3d 254, 2018-Ohio-4302, 120 N.E.3d 815. 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.