Case Title: Store Master Funding VI, L.L.C. v. Franklin Cty. Bd. of Revision

Citation: 2018-Ohio-4301

Docket Number: 2016-1328

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 Store 
Master Funding VI, L.L.C. v. Franklin Cty. Bd. of Revision, Slip Opinion No. 2018-Ohio-4301.] 
 
 
 
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-4301 
STORE MASTER FUNDING VI, 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 Store Master Funding VI, L.L.C. v. Franklin Cty. Bd. of 
Revision, Slip Opinion No. 2018-Ohio-4301.] 
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. 2016-1328—Submitted October 9, 2018—Decided October 25, 2018.) 
APPEAL from the Board of Tax Appeals, Nos. 2015-1492 and 2015-1493. 
__________________ 
Per Curiam. 
{¶ 1} Because the Board of Tax Appeals (“BTA”) did not fully consider the 
appraisal evidence presented by appellant, Store Master Funding VI, 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, 
SUPREME COURT OF OHIO 
 
 
2
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-____, ___ 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. 
_________________ 
The Gibbs Firm, L.P.A., Ryan J. Gibbs, and Geoffrey N. Byrne, 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 Groveport-
Madison Local School District Board of Education. 
_________________