10/31/2017


Case Caption

Case No.Topics and IssuesAuthorCitation
Olentangy Local Schools Bd. of Edn. v. Delaware Cty. Bd. of Revision (Slip Opinion) 2014-0826Taxation-Real-property valuation-Significant changes to property between tax-lien date and date of sale-Board of Tax Appeals' determination that sale was not "recent" sale under former R.C. 5713.03 was reasonable and lawful-Board of Tax Appeals erred in reinstating auditor's valuation-Decision vacated and cause remanded.Per CuriamSlip Opinion No. 2017-Ohio-8347
State ex rel. Natl. Lime & Stone Co. v. Marion Cty. Bd. of Commrs. (Slip Opinion) 2016-0505Annexation-R.C. 709.02-Railroad-Right-of-way-Definition of "owner"-Because a railroad's property interest in a territory proposed for annexation is a railroad right-of-way held in fee, the railroad falls within the exception to the definition of "owner" set forth in R.C. 709.02(E).Per CuriamSlip Opinion No. 2017-Ohio-8348
10/31/2017 Case Announcements  Merit decisions with opinions-Motion and procedural rulings.