Case Title: Icon Owner Pool 3 Midwest/Southeast, L.L.C. v. Franklin Cty. Bd. of Revision

Citation: 2018-Ohio-4307

Docket Number: 2017-1346

State: ohio

Court: Ohio Supreme Court

Date: 2018-10-25T00:00:00Z

Document:
[Until this opinion appears in the Ohio Official Reports advance sheets, it may be cited as Icon 
Owner Pool 3 Midwest/Southeast, L.L.C. v. Franklin Cty. Bd. of Revision, Slip Opinion No. 2018-
Ohio-4307.] 
 
 
 
NOTICE 
This slip opinion is subject to formal revision before it is published in an 
advance sheet of the Ohio Official Reports.  Readers are requested to 
promptly notify the Reporter of Decisions, Supreme Court of Ohio, 65 
South Front Street, Columbus, Ohio 43215, of any typographical or other 
formal errors in the opinion, in order that corrections may be made before 
the opinion is published. 
 
 
SLIP OPINION NO. 2018-OHIO-4307 
ICON OWNER POOL 3 MIDWEST/SOUTHEAST, L.L.C., APPELLANT, v. 
FRANKLIN COUNTY BOARD OF REVISION ET AL., APPELLEES. 
[Until this opinion appears in the Ohio Official Reports advance sheets, it 
may be cited as Icon Owner Pool 3 Midwest/Southeast, L.L.C. v. Franklin Cty. 
Bd. of Revision, Slip Opinion No. 2018-Ohio-4307.] 
Taxation—Real-property valuation—Board of Tax Appeals failed to consider 
property owner’s appraisal evidence—Decision of Board of Tax Appeals 
vacated and cause remanded. 
(No. 2017-1346—Submitted October 9, 2018—Decided October 25, 2018.) 
APPEAL from the Board of Tax Appeals, Nos. 2016-1362, 2016-1363, and  
2016-1364. 
__________________ 
Per Curiam. 
{¶ 1} Because the Board of Tax Appeals (“BTA”) did not fully consider the 
appraisal evidence presented by appellant, Icon Owner Pool 3 Midwest/Southeast, 
L.L.C., we vacate the decision of the BTA and remand the cause for further 
SUPREME COURT OF OHIO 
 
 
2
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, ___ Ohio 
St.3d ___, 2018-Ohio-1589, ___ N.E.3d ___, ¶ 13. 
Decision vacated 
and cause remanded. 
O’CONNOR, C.J., and O’DONNELL, KENNEDY, FRENCH, FISCHER, DEWINE, 
and DEGENARO, JJ., concur. 
_________________ 
Sleggs, Danzinger & Gill Co., L.P.A., and Todd W. Sleggs, 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, for appellee Hilliard City 
School District Board of Education. 
_________________