Case Title: Polaris Commerce Ctr., L.L.C. v. Delaware Cty. Bd. of Revision

Citation: 2006-Ohio-5606

Docket Number: 

State: ohio

Court: Ohio Supreme Court

Date: 2006-11-01T00:00:00Z

Document:
[Cite as Polaris Commerce Ctr., L.L.C. v. Delaware Cty. Bd. of Revision, 111 Ohio St.3d 1214, 
2006-Ohio-5606.] 
1 
 
 
POLARIS COMMERCE CENTER, L.L.C., APPELLANT, v. DELAWARE COUNTY 
BOARD OF REVISION ET AL., APPELLEES. 
[Cite as Polaris Commerce Ctr., L.L.C. v. Delaware Cty. Bd. of Revision,  111 
Ohio St.3d 1214, 2006-Ohio-5606.] 
Appeal from Board of Tax Appeals — Tax Commissioner not named as appellee 
and not served with notice of appeal — Appeal dismissed on the authority 
of Olympic Steel, Inc. v. Cuyahoga Cty. Bd. of Revision. 
(No. 2006-0035 — Submitted August 9, 2006 — Decided November 1, 2006.) 
APPEAL from the Board of Tax Appeals, No. 2004-B-1100. 
__________________ 
{¶ 1} The appeal is dismissed, sua sponte, on the authority of Olympic 
Steel, Inc. v. Cuyahoga Cty. Bd. of Revision, 110 Ohio St.3d 1242, 2006-Ohio-
4091, 852 N.E.2d 178.  Motion to dismiss of appellee Board of Education of the 
Olentangy Local School District is denied as moot. 
 
MOYER, C.J., RESNICK, LUNDBERG STRATTON, O’CONNOR, O’DONNELL 
and LANZINGER, JJ., concur. 
 
PFEIFER, J., dissents for the reason stated in his dissent in Olympic Steel, 
Inc. v. Cuyahoga Cty. Bd. of Revision, 110 Ohio St.3d 1242, 2006-Ohio-4091, 
852 N.E.2d 178, ¶ 5. 
__________________ 
 
Wayne E. Petkovic, for appellant. 
 
Rich, Crites & Dittmer, L.L.C., and Mark H. Gillis, for appellee Board of 
Education of the Olentangy Local School District. 
______________________